terminable


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Related to terminable: terminable interest
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Words related to terminable

capable of being terminated after a designated time

References in periodicals archive ?
An exception to the rule that terminable interests do not qualify for the marital deduction is qualified terminable interest property (QTIP).
While these trusts may be valuable planning tools, generally these assets would not qualify for the marital deduction because they are "terminable interests," meaning that the surviving spouse's interest In the property will eventually terminate.
OCC's Category 8 Field Terminable Plug has a patent pending.
In such cases the amount of a claim shall be established in the following manner: 1) in cases concerning the collection of money - according to the amount sought; 2) in cases concerning the recovery of property - according to the market value of the property to be recovered; 3) in cases concerning the collection of an award of support to be made in periodic payments - according to the total amount of the payments for one year; 4) in cases concerning a terminable annuity or allowance - according to the total amount of all the payments or allowances, but no more than for three years;
The Ninth Circuit recently held that gift taxes incurred when a gift of a life interest in a qualified terminable interest property (QTIP) trust was made are subject to this gross-up rule.
In response, the tenants of Okara came together and decided to resist the authorities' attempts to convert their tenancy into a terminable contract.
Federico II, Naples, Italy) treat the debate between Freudians and followers of Ferenczi on the issues surrounding the 'natural end' of the psychoanalytic process raised by Freud in Analysis Terminable and Interminable (1937).
2056(b)(7) to treat the property transferred to the residual trust as qualified terminable interest property (the QTIP election), thus qualifying the property for the marital deduction.
In some states, the qualified terminable interest property trust, which is available under federal law, is also available under state law.
May a trust intended to qualify for the marital deduction as "qualified terminable interest property" (QTIP) authorize the trustee to retain or acquire life insurance policies?
Description of the estate tax marital deduction (to include qualified terminable interest property).
A violation of the Employer's rule made an employee terminable upon the first offense.
Furthermore, although DCAG articulates some specific policies for MBUSA, the Agreement was terminable, MBUSA goals are negotiated by both parties, and title to the cars passes in Germany." [Slip Op.
If you're concerned about estate taxes, it may be worthwhile to investigate sophisticated techniques designed to lessen their blow, such as the qualified terminable interest property (QTIP) trust.