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remainderman |
Also found in: Financial, Wikipedia | 0.06 sec. |
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remainderman n. the person who will receive a remainder in real property. (See: remainder) How to thank TFD for its existence? Tell a friend about us, add a link to this page, add the site to iGoogle, or visit webmaster's page for free fun content. |
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The complex ownership structure was comprised of a ground lease with a remainderman interest, a building leasehold position within a tax-sheltered limited partnership, mortgages collateralized by both the fee and leasehold interests, and the ownership of air rights that needed to be severed from the building and remain with Himmel + Meringoff as the seller, allowing us to transfer the air rights to another site at an undetermined future point in time. The trustees and the remainderman are members of the donor's family and the governing instrument contains no adequate guarantee of the requisite income to the charitable organization. Similarly, the charitable remainderman qualifies for the estate tax charitable deduction. |
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remainderman
