Topics A-Z
This glossary addresses three readerships whose questions increasingly overlap: officers of banks, brokerages, trust companies and family offices who administer accounts touching more than one jurisdiction; United States persons of substantial wealth planning the transfer of that wealth; and non-United States persons who hold American assets or expect to receive them. Each term below links to its full treatment on one of three companion pages by subject.
Figures stated are those in force for 2026. The material is provided for information only and does not constitute legal advice. Positions taken by the Internal Revenue Service, by state revenue departments and by foreign authorities differ, and the application of any rule depends on facts that this format cannot accommodate.
A · B · C · D · E · F · G · H · I · J · K · L · M · N · O · P · Q · R · S · T · U · V · W
A
Appraisals and Qualified Appraisers
B
Beneficial Ownership Reporting
C
Closely Held Business Succession
Controlled Foreign Corporation
D
E
Escheat and Unclaimed Property
Executor and Personal Representative
F
G
Generation-Skipping Transfer Tax
GILTI and Net CFC Tested Income
Grantor Retained Annuity Trust
H
Holding Structures for United States Real Estate
I
Income in Respect of a Decedent
Intentionally Defective Grantor Trust
Investor Visas and Residence Planning
Irrevocable Life Insurance Trust
J
Joint Accounts and Survivorship
K
Know Your Customer and Customer Due Diligence
L
M
N
O
Offshore Disclosure and Correction
P
Passive Foreign Investment Company
Prenuptial and Postnuptial Agreements
Private Placement Life Insurance
Q
Qualified Personal Residence Trust
Qualified Terminable Interest Property
R
Required Minimum Distributions
S
State Estate and Inheritance Taxes
T
U
Uniform Transfers to Minors Act
United States Real Property Holding Corporation
V
W
Withholding on United States Source Income
For the firm’s longer treatments of these subjects, see the Articles and Guides page.