GRUT

AcronymDefinition
GRUTGrantor Retained Unitrust
References in periodicals archive ?
| Blakeston School's production of Bugsy Malone in 1999 with, from left, Darren Walker as Dandy Dan, Tiffany Bibok as Tallulah and Paul Grut as Fat Sam, while PE teacher Kate Wright, front, was picked for the GB women's rugby team and the girls' team at school won a place in national finals in 2000, above right Ian
Grut left his position as managing director of the Siam Electric Company in May 1913 to join the Siam Cement Company.
It is, however, the annual determination of the fair market value of the assets in trust that makes the GRUT less attractive as an estate planning tool.
A grantor retained unitrust (GRUT) provides the donor with a payment equal to a percentage of the trust's value, determined annually.
R., Edner, M., Henriksson, P., Mejhert, M., Persson, H., Grut, M.
Asi lo demuestran los resultados de investigaciones realizadas con sujetos que tenian altos indices de depresion, en los que la auto-eficacia de la memoria se encontro disminuida (Blazer, 1997, Collins & Abolles, 1996, Feher, 1994, Grut, 1993, Ponds, Commissaris & Jolles, 1997, citados por Verhaeghen, Geraerts & Marcoen, 2000; Dellefield & McDougall, 1996; Jonker, Smits & Deeg, 1997; McDougall & Kang, 2003; Ponds & Jolles, 1996) y cuyos resultados permiten afirmar que el estado de animo depresivo influye sobre las cogniciones asociadas al mismo y en el funcionamiento de memoria, de tal manera que los individuos recuerdan con mayor facilidad la informacion que es congruente con su estado de animo, que la informacion que no lo es (Ruiz-Caballero y Sanchez, 2001).
Another arrangement that may be used is known as the Grantor Retained Unitrust (GRUT).
In older adults, depression and memory complaints ate related (Derouesne et al., 1989; Grut, Jorm, & Fratiglioni, 1993; Perrig-Chiello et al., 2000; Schofield et al., 1997).
(379) See Marquardt, supra note 81, at 37 (describing GRITs, GRATs, and GRUTs as split-income gifts); see also REGAN ET AL., supra note 4, [sections] 17.09 (advising to use a GRAT or GRUT when gifting a remainder).
Pfizer's director of corporate affairs in Europe, Eva Grut agrees with Whitehead.
143 Grut, Gray, and Egli, Forest Pricing and Concession Policies: Managing the High Forests of West and Central Africa
Economists have only begun to participate in this discussion and their orientation to date is mostly qualitative and largely focused on agricultural development as cause of the greatest share of deforestation.(1) There is, however, a developing quantitative economics literature on the rents and royalties associated with the commercial extraction of tropical timber (Gillis 1980, 1988; Gray 1983; Grut, Egli, and Gray 1990; Vincent 1990).