regrat v.— «Grantor-retained annuity trusts, or GRATs, let a person avoid a gift tax when giving money earned on hedge funds, private equity, real estate, stocks and other assets. […] Market shocks that started last year threaten...
Cancun account n.— «KissTrust provides grantors with a measure of control that is not offered by Uniform Gifts to Minors Act (UGMA) accounts and Uniform Transfers to Minors Act (UTMA) accounts. “In the industry, UGMAs and UTMAs are...