Uniform Gift to Minors Act

Uniform Gift to Minors Act
единый закон о дарах для несовершеннолетних
Закон, принятый в большинстве штатов, устанавливающий положения при распределении и управлении активами от имени ребенка. Закон предусматривает назначение опекуна над активами, часто ими являются родители, но иногда независимый опекун. Акции переводятся со счета родителя на счет, созданный согласно закону о дарах для несовершеннолетних, который обычно облагается налогом по более высоким ставкам.

Англо-русский словарь по инвестициям. 2014.

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  • Uniform Gifts to Minors Act — See Uniform Transfers to Minors Act abbrv. UGMA The Essential Law Dictionary. Sphinx Publishing, An imprint of Sourcebooks, Inc. Amy Hackney Blackwell. 2008. Uniform Gi …   Law dictionary

  • Uniform Transfers to Minors Act — The Uniform Transfers To Minors Act (UTMA) is a uniform act drafted and recommended by the National Conference of Commissioners on Uniform State Laws in 1986, and subsequently enacted by most U.S. States, which provides a mechanism under which… …   Wikipedia

  • Uniform Gifts to Minors Act — The Uniform Gifts to Minors Act, commonly known as UGMA, is an act in some states of the United States that allows assets such as securities, where the donor has given up all possession and control, to be held in the custodian s name for the… …   Wikipedia

  • Uniform Gifts to Minors Act - UGMA — An act that allows minors to own property such as securities. The IRS allows persons to give so many thousands of dollars to another person without any tax consequences. If this recipient person is a minor, the UGMA allows the minor to own the… …   Investment dictionary

  • gift — A voluntary transfer of property to another made gratuitously and without consideration. Bradley v. Bradley, Tex.Civ.App., 540 S.W.2d 504, 511. Essential requisites of gift are capacity of donor, intention of donor to make gift, completed… …   Black's law dictionary

  • gift — A voluntary transfer of property to another made gratuitously and without consideration. Bradley v. Bradley, Tex.Civ.App., 540 S.W.2d 504, 511. Essential requisites of gift are capacity of donor, intention of donor to make gift, completed… …   Black's law dictionary

  • Gift tax in the United States — A gift tax is a tax imposed on the gratuitous transfer of ownership of property.The tax is generally imposed on the donor (the giver) rather than on the recipient. A transfer is completely gratuitous where the donor receives nothing of value in… …   Wikipedia

  • List of Uniform Acts (United States) — In the United States, a Uniform Act or Uniform Law is a proposed state law drafted by the National Conference of Commissioners on Uniform State Laws (NCCUSL). TOC Drafting of uniform acts In the United States, a Uniform Act or Uniform Law is a… …   Wikipedia

  • ЕДИНЫЙ ЗАКОН О ДАРЕНИИ НЕСОВЕРШЕННОЛЕТНИМ — UNIFORM GIFT TO MINORS ACTЗакон, к рый обеспечивает метод передачи собственности несовершеннолетним. Опекун управляет собственностью от лица несовершеннолетнего; опекунство прекращается, когда несовершеннолетний достигает совершеннолетия …   Энциклопедия банковского дела и финансов

  • United States trust law — Introduction Most law regulating the creation and administration of trusts in the United States is now statutory at the state level. In August 2004, the National Conference of Commissioners on Uniform State Laws created the first attempt to… …   Wikipedia

  • 529 plan — A 529 plan is a tax advantaged investment vehicle in the United States designed to encourage saving for the future higher education expenses of a designated beneficiary. Overview 529 plans are named after section 529 of the Internal Revenue Code …   Wikipedia


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