Assurance-vieUne assurance vie est un contrat d'assurance et un produit d'épargne. En échange du paiement de cotisations périodiques ou non, l'assureur fait fructifier un capital, et s'engage à reverser de l'argent lorsque survient un événement lié à l'assuré : son décès – l'argent est versé au bénéficiaire du contrat –, ou sa survie à l'issue du contrat – l'argent est alors reversé à l'assuré.
Réserve héréditaireLa réserve héréditaire est une portion de la succession qui est réservée par la loi à certains héritiers protégés, les héritiers réservataires. Réserve héréditaire en France Le droit français ne permet pas d'exhéréder certains héritiers tels que les enfants. La réserve héréditaire a été définie par la loi du , au sein de l'article 912 du Code civil : En droit louisianais, la réserve héréditaire (forced heirship) est prévue à l'article 1493 du Code civil de la Louisiane. : « Art. 1493. A.
Charitable trustA charitable trust is an irrevocable trust established for charitable purposes and, in some jurisdictions, a more specific term than "charitable organization". A charitable trust enjoys a varying degree of tax benefits in most countries. It also generates good will. Some important terminology in charitable trusts is the term "corpus" (Latin for "body"), which refers to the assets with which the trust is funded, and the term "donor", which is the person donating assets to a charity.
Asset protectionAsset protection (sometimes also referred to as debtor-creditor law) is a set of legal techniques and a body of statutory and common law dealing with protecting assets of individuals and business entities from civil money judgments. The goal of asset protection planning is to insulate assets from claims of creditors without perjury or tax evasion. Asset protection consists of methods available to protect assets from liabilities arising elsewhere.
Use (law)Use, as a term in the property law of common law countries, amounts to a recognition of the duty of a person to whom property has been conveyed for certain purposes, to carry out those purposes. In this context "use" is equivalent to "benefit". Uses were equitable or beneficial interests in land. In early law a property owner could not dispose of his estate by will nor could religious houses acquire it.
Estate tax in the United StatesIn the United States, the estate tax is a federal tax on the transfer of the estate of a person who dies. The tax applies to property that is transferred by will or, if the person has no will, according to state laws of intestacy. Other transfers that are subject to the tax can include those made through a trust and the payment of certain life insurance benefits or financial accounts. The estate tax is part of the federal unified gift and estate tax in the United States.
Delaware Court of ChanceryThe Delaware Court of Chancery is a court of equity in the American state of Delaware. It is one of Delaware's three constitutional courts, along with the Supreme Court and Superior Court. Since 2018, the court consists of seven judges. The court is known for being a hub for corporate governance litigation in the United States, as two-thirds of Fortune 500 companies are incorporated in Delaware. Many companies prefer to incorporate in Delaware because of the state's corporate-friendly tax system and the Court's historical expertise in business litigation.
Corporate personhoodCorporate personhood or juridical personality is the legal notion that a juridical person such as a corporation, separately from its associated human beings (like owners, managers, or employees), has at least some of the legal rights and responsibilities enjoyed by natural persons. In most countries, a corporation has the same rights as a natural person to hold property, enter into contracts, and to sue or be sued. History of corporations Ancient Indian society used legal personhood for political, social, and economic purposes.
Internal Revenue Servicethumb|Logotype de l'IRS. L'Internal Revenue Service (IRS) est l'agence du gouvernement fédéral des États-Unis qui collecte l'impôt sur le revenu et des taxes diverses et fait respecter les lois fiscales concernant le budget fédéral des États-Unis. L'agence est rattachée au département du Trésor des États-Unis. Durant leurs 138 premières années d'existence (1776-1913), les États-Unis n'avaient pas d'impôt fédéral sur le revenu fixe.
