ETIP

(redirected from Estate Tax Inclusion Period)
AcronymDefinition
ETIPEstate Tax Inclusion Period
ETIPEmployer Training Investment Program (Illinois)
ETIPEnglish Tourism Intelligence Partnership (London, UK)
ETIPEducation Technology Improvement Plan (Navajo Education Technology Consortium)
ETIPEuropean Technology Information Program (est. 1998)
ETIPEnergy Technology Innovation Policy (JFK School of Government, Harvard University)
References in periodicals archive ?
Complex trusts, such as qualified personal residence trusts and grantor retained annuity trusts, pose the additional problem of the estate tax inclusion period (ETIP).
Allocating GST Tax Exemption During an Estate Tax Inclusion Period
The final regulations on automatic allocation to an indirect skip subject to an estate tax inclusion period (ETIP) have been revised to match rules for a direct skip, so that the allocation to a direct or an indirect skip is deemed to be made at the ETIP's close.
Finally, it suggests including examples in the final regulations that show how the deemed allocation rules for indirect skips apply when trusts subject to an estate tax inclusion period (ETIP) terminate on the expiration of an ETIP and distribute assets to other trusts that may be GST trusts.
For indirect skips made during life after 2000, the transferors GST tax allocation is automatically applied as of the date of the transfer (for transfers subject to an estate tax inclusion period, as of the close of such period).
The grantor's retained term would be an estate tax inclusion period (ETIP).