reversionary estate
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Reversionary — Re*ver sion*a*ry, a. (Law) Of or pertaining to a reversion; involving a reversion; to be enjoyed in succession, or after the termination of a particular estate; as, a reversionary interest or right. [1913 Webster] … The Collaborative International Dictionary of English
estate in reversion — reversion or estate in reversion /(asteyt in) ravarzhan/ A future interest under which a grantor retains a present right to a future interest in property that the grantor conveys to another; usually the residue of a life estate. The residue of an … Black's law dictionary
Estate tax in the United States — This article is about Estate tax in the United States. For other countries, see Inheritance tax. Part of a series on Taxation Taxation in the United States … Wikipedia
reversionary interest — The interest which a person has in the reversion of lands or other property. A right to the future enjoyment of property, at present in the possession or occupation of another. The property that reverts to the grantor after the expiration of an… … Black's law dictionary
reversionary — 1. noun Reversioner. 2. adjective Pertaining to reversion, especially that of an estate … Wiktionary
reversion or estate in reversion — /(asteyt in) ravarzhan/ A future interest under which a grantor retains a present right to a future interest in property that the grantor conveys to another; usually the residue of a life estate. The residue of an estate left by operation of law… … Black's law dictionary
Crown Estate — This article is about British landholdings. For the vehicle, see Toyota Crown. The Crown Estate Statutory corporation overview Formed 1961 ( … Wikipedia
remainder — re·main·der n [Anglo French, from Old French remaindre to remain] 1: an estate in property in favor of one other than the grantor that follows upon the natural termination of a prior intervening possessory estate (as a life estate) created at the … Law dictionary
Qualified personal residence trust — The following article on personal residence trusts and qualified personal residence trusts is taken from attorney Jacob Stein s treatise on tax planning, with his permission. Residence trusts are used to transfer a grantor’s residence out of the… … Wikipedia
Capitalization rate — (or cap rate ) is a measure of the ratio between the net operating income produced by an asset (usually real estate) and its capital cost (the original price paid to buy the asset) or alternatively its current market value. The rate is calculated … Wikipedia
