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Accumulation Trust
(redirected from Accumulation Trusts)

    Also found in: Legal 0.01 sec.
Accumulation Trust
A trust into which the grantor places assets under the direction of a trustee. Unlike other trusts, the trustee is not allowed to give the assets themselves to the beneficiary. Rather, the trustee invests the assets and delivers the gains to the beneficiary.
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Patricia Mock, director of private client services at Deloitte, said: "Historically, transfers into interest in possession trusts and accumulation trusts have been potentially exempt for inheritance tax and are exempt if the donor survives for seven years after the gift.
BUDGET: New threshold makes dying less costly; Inheritance tax by The Birmingham Post (England)
 
 
 
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