transferor


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Related to transferor: conferred

transferor

noun allotter, assignor, consignor, donor, grantor, lessor, licensor, payor
See also: carrier, licensor

TRANSFEROR. One who makes a transfer.

References in periodicals archive ?
transferor or a greater allocation of income or gain to another partner than would have been the case if the allocation had been subject to the consistentallocation method, the U.
First, the TPT credit is limited to the lesser of 1) the amount of FET attributable to the transferred property in the transferor spouse's estate (the first limitation) (5); and 2) the amount of FET attributable to the transferred property in the transferee spouse's estate (the second limitation) (the lesser of the first limitation and second limitation are referred to collectively hereafter as the "FET liability limitation").
Although the business purpose of most repo transactions is for companies to borrow and lend money, Statement of Financial Accounting Standards (SFAS) 125, issued in 1996, permitted the transactions to be recorded as sales or as loans depending on whether the transferor maintained control of the asset.
381(a)(2), the acquiring corporation will be the corporation that directly acquires the assets the transferor corporation transferred, even if the transferee corporation ultimately retains none of the transferred assets.
In the case of any property subject to the federal gift tax, the transferor is the donor.
If payments are not made in accordance with a statutorily provided grace period, the rules provide for additional gift tax to be paid at the time of a subsequent lifetime transfer, or for additional estate tax at the death of the transferor (i.
Except as provided in regulations, for purpose of the GST tax exemption allocation rules, any reference to an individual or a transferor is generally treated as including the spouse of such individual or transferor.
There are two principal ways to make sure both the transferor and the entity are properly insured for their respective interests.
It must have been owned by the transferor for the two years immediately preceding the transfer.
It is demonstrably distinct from the transferor, meaning it cannot be unilaterally dissolved by the transferor (throughout this document, transferor includes its affiliates and its agents) and either (a) at least 10 percent of the fair value of its beneficial interests (all debt and equity securities issued by the SPE) is held by parties other than the transferor or (b) the transfer is a guaranteed mortgage securitization (either Fannie, Freddie or a monoline).
Creditors also have less difficulty suing and recovering from the transferor.