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Common-Law Trust

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More commonly known as a Business Trust or a Massachusetts trust. A business organization for investment purposes by which trustees manage and control property for the benefit of beneficiaries who are protected against personal liability for any losses incurred.

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A fourth variation involved an otherwise standard form of common-law trust that was settled under the laws of a foreign tax-haven jurisdiction, with the funds deposited in a local bank in that tax haven. Deferred compensation for executives under sec. 409A by Singer, Stuart R. / The Tax Adviser More results

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