The term person means any individual partnership corporation trust estate cooperative association government or governmental subdivision or agency or other entity .

“人”一词，指任何个人，合伙，公司， 信托组织， 不 动 产组织，合作社，团体协会，政府或政府所属部门，或其他实体。

The gap mainly showed as the main elements of the capital of the regional financial industry which including the banking industry capital the securities industry capital the insurance industry capital and the trust estate capital have a significantly agglomeration gap .

中国区域金融产业资本集聚的差距明显。主要表现为区域金融产业资本的主要构成要素银行产业资本、证券产业资本、保险产业资本、 信托 产业资本集聚差距显著。

Our country not only produces the trust system but also establishes the trust registration of real estate . However these rules are too simple and there are no specific exercises so the system is difficult to run .

我国在引入信托制度时，也制定了相应的不 动 产 信托登记制度，但是规定的过于简单，并没有与登记配套的具体操作规范，难以在实务中进行操作。

If for instance that private-island home increases in value by say 7 percent a year and you die 10 years from now then without the trust your estate would have to pay taxes on a $ 20 million home .

比如，如果上述那套私属岛屿住宅每年增值7%，而你在10年后去世，那么在没有 QPRT的情况下，你这套 房产作为 接受 的 遗产将被按2000万美元的价值交税。

Chapter ⅳ and ⅴ followed by detailed analysis methods of the institutional economics introduces the definition of Trust Fund and real estate investment trust the rules how to change and development background classification advantages of real estate investment trust fund itc .

第四章和第五章遵循制度经济学的分析方法详细介绍了 信托和房 地产投资 信托基金的定义、制度变迁、以及房地产信托投资基金的发展背景、分类、优势等。

The main ? reason for ? setting up an irrevocable trust is for estate and tax considerations .

设立不可撤销 信托的主要原因是出于对 地产与税收的考虑。

The person designated to receive the income from a trust estate or a deed of trust .

指定某人接收来自 信 讬， 房 地产，或契约的收入。

Existing documents are only limited to the design of the product variety of the fund what has not done thorough is studied the subject which develops trust fund of real estate investment .

现有文献仅限于对基金产品品种的设计，对发展房 地产投资 信托基金的主体未作深入的研究。

Study on the Development Modle of the Union of Real Estate Investment Trust and Commercial Real Estate in China ;

分析我国发展房 地产投资信托存在 设立房地产投资 信托 基金、房 地产投资信托实际 运作的障碍。

Because some financing way such as real estate trust real estate fund and securities etc have much research already at home .

因为房地产 信托、房 地产基金和证券等一些融资方式国内已经有很多研究。

In addition obtains from the domestic and foreign related system pattern to carry on crosswise and the longitudinal comparison elaborated that between them the superiority and the inferiority introduce the trust estate management pattern from this .

此外，从国内外的相关制度模式入手，进行横向和纵向的比较，阐述它们之间的优势和劣势，由此引入 信托 物业管理模式。

Developing real estate investment trust fund and broadening real estate financial channel

发展房地产投资 信托基金拓宽房 地产融资渠道

The content includes the relative parties and trust estate of Testamentary Trust and the establishment change and termination of Testamentary Trust .

遗嘱信托制度的具体内容包括：遗嘱信托的关系人，遗嘱信托的 信托 财产，以及遗嘱信托的设立、变更、终止。

Death Taxes attributable to property passing outside this Will other than property constituting the trust estate of the trust intentioned in the preceding sentence shall be charged against the taker of said property .

本遗嘱所涉遗产之外的遗产税，除了构成 基金 财产的部分，应由上述财产获得者支付。

Comparative research on juridical person property right and trust estate right

法人财产权与 信托 财产权的比较研究

To foster and improve REITs environment the paper suggests the following measures : encouraging participation of investors to REITs training qualified specialists relaxing the investment objective of trust estate and clarifying the function of government etc.

建议提高投资者对不动产证券化的参与，采取尽快培养专门人才，放宽 信托 财产的投资标的，明确政府职责等措施，培育和完善不动产证券化环境。

A decent wealth manager will be able to offer the full suite of trust and estate planning services either internally or through specially selected outside law firms .

优秀的理财机构应该可以提供全套的 信托 和 房产规划服务，或者通过内部解决，或者 委托给特别挑选的外部律师事务所。

In this case the emergence of real estate investment trust for real estate companies undoubtedly brought new channels of financing and a new hope .

在这种情况下，房地产投资 信托的出现无疑为各房 地产企业带来了融资的新渠道和新希望。

The former is the original type of real estate trust from which thelatter form is evolved during the wide application of trust while trust of real estate assetitself has new variations .

前者是不动产信托的最早形态，后来随着 信托的广泛应用，发展出不 动产投资信托，而不动 产资产信托本身也出现了新的变化。

To manage or dispose of ( a trust or an estate ) under a will or an official appointment .

处理，管理遵照遗嘱或官方任命管理或处理（ 信托 财产或 地产）

Function of Law in the Trust Construction in Real Estate Enterprises

法律在房 地产企业 诚信建设中的作用

An idiot can inherit millions and a trust fund can keep his estate intact .

笨蛋可以承继百万家财，和 信托基金可以完整保存全部 财产。

Chinese Taiwan introduces American real estate investment trust and Japanese real estate asset trust and construct their own real estate securitization system .

中国台湾引进了美国的不动产投资 信托和日本的资产流动化型不动产证券化（即不 动 产资产信托），建立了台湾自己的不动产证券化制度。

Administer a charity a trust fund an estate

经管慈善事业、 信托基金、 地产

Provided that nothing in this part shall be deemed to affect any rights or remedies against the trust estate or any cestui que trust or any person other than the official trustee and the trustees so discharged as aforesaid .

但本部不得作任何有 信任何 受益人及如以上所述解除任的法定受人及受人以外的人而具有的利或救有所影。

The trust registration of real estate is an important content in trust system ; it has significant function for the development of the trust for real estate .

不动产信托登记是信托制度中一项重要的内容，对不动 产 信托的发展具有重要意义。