Retained
61Unappropriated Retained Earnings — Any portion of company earnings that are not classified as appropriated retained earnings. Unappropriated retained earnings cannot be allocated for a specific purpose, such as factory construction or marketing. They are generally passed on to… …
62Grantor Retained Annuity Trust — A Grantor Retained Annuity Trust (commonly referred to by the acronym GRAT) , is a financial instrument commonly used in the United States to make large financial gifts to family members without paying a U.S. gift tax. [… …
63accumulated retained earnings — UK US noun [plural] ACCOUNTING ► RETAINED EARNINGS(Cf. ↑retained earnings) …
64grantor-retained annuity trust — See: grantor retained trust Category: Wills, Trusts & Estates → Estate Tax Category: Wills, Trusts & Estates → Living Trusts & Avoiding Probate Nolo’s Plain English Law Dictionary. Gerald N. Hill, Kathleen Thompson Hill. 2009 …
65grantor-retained income trust — See: grantor retained trust Category: Wills, Trusts & Estates → Estate Tax Category: Wills, Trusts & Estates → Living Trusts & Avoiding Probate Nolo’s Plain English Law Dictionary. Gerald N. Hill, Kathleen Thompson Hill. 2009 …
66grantor-retained unitrust — See: grantor retained trust Category: Wills, Trusts & Estates → Estate Tax Category: Wills, Trusts & Estates → Living Trusts & Avoiding Probate Nolo’s Plain English Law Dictionary. Gerald N. Hill, Kathleen Thompson Hill. 2009 …
67land retained agreement — (LRA). A form of project agreement used on LIFT projects that are large, complex or will have limited value for the private sector at the end of the project term (in place of the LPA), based on a PFI project agreement. Practical Law Dictionary.… …
68Military Police: Enemy Prisoners of War, Retained Personnel, Civilian Internees and Other Detainees — is the full title of a United States Army regulation usually referred to as AR 190 8, that lays out how the United States Army should treat captives.[1] This document is notable as the United States Supreme Court advised the Department of Defense …
69Cost of retained earnings — The residual of an entity s earnings over expenditures, including taxes and dividends, that are reinvested in its business. The cost of these funds is always lower than the cost of new equity capital, due to taxes and transactions costs.… …
70Evacuation of retained products of conception — often abbreviated to ERPC or ERPOC is a medical term describing a gynaecological procedure to remove (from the womb) the remnant parts of a pregnancy following a miscarriage. The procedure is a variant of dilation and curettage and is often… …
