fideicommissary

简明释义

英[/ˌfaɪdiːkəˈmɪsəri/]美[/ˌfaɪdiːkəˈmɪsəri/]

adj. 遗嘱中将部分财产赠予第三者的

n. 财产遗赠的受益人

复 数 f i d e i c o m m i s s a r i e s

英英释义

单词用法

同义词

反义词

例句

1.The estate was left in a fideicommissary trust to ensure that the family home remained within the family for generations.

这个遗产被留作信托遗嘱，以确保家庭住宅在几代人中保持在家族内。

2.In her will, she specified a fideicommissary arrangement for her children’s education expenses.

在她的遗嘱中，她为孩子们的教育费用指定了一个信托遗嘱安排。

3.The lawyer explained the implications of setting up a fideicommissary trust for his clients.

律师向他的客户解释了设立信托遗嘱的影响。

4.He was named as the fideicommissary trustee responsible for managing the assets until the beneficiaries came of age.

他被指定为信托遗嘱受托人，负责管理资产，直到受益人成年。

5.The fideicommissary provisions in the will created a safeguard against mismanagement of funds.

遗嘱中的信托遗嘱条款为防止资金管理不善提供了保障。

作文

The concept of inheritance has evolved over centuries, adapting to the changing social and legal landscapes. One interesting term that often arises in discussions about inheritance is fideicommissary, which refers to a specific type of trust arrangement. In essence, a fideicommissary trust allows a testator to designate a beneficiary who will receive property or assets after the death of a primary recipient. This arrangement ensures that the property is preserved for future generations while still allowing for its use by the initial beneficiary. The origins of the term can be traced back to Roman law, where it was used to protect the interests of heirs and ensure that property was not squandered or mismanaged. In modern contexts, fideicommissary arrangements can be particularly beneficial in families with complex dynamics, such as blended families or those with special needs dependents. For instance, a parent may wish to leave their estate to their spouse but also wants to ensure that their children from a previous marriage are provided for in the long run. By establishing a fideicommissary trust, the parent can specify that upon the spouse's death, the remaining assets will pass directly to the children, thereby safeguarding their inheritance. Additionally, fideicommissary trusts can serve as a valuable tool for tax planning. By structuring an estate in this manner, individuals can potentially reduce estate taxes and preserve wealth for future generations. This is particularly relevant in jurisdictions with high estate tax rates, where strategic planning can lead to significant financial benefits. However, there are also challenges associated with fideicommissary trusts. One major concern is the potential for disputes among beneficiaries. When multiple parties are involved, differing interpretations of the trust's terms can lead to conflicts. It is crucial for the testator to clearly outline their intentions and provide detailed instructions to minimize misunderstandings. Furthermore, the management of a fideicommissary trust requires ongoing oversight, which may necessitate hiring professional trustees or advisors. This added layer of complexity can incur additional costs that need to be considered when establishing such a trust. In conclusion, the term fideicommissary encapsulates a unique and strategic approach to estate planning that can offer numerous advantages. From protecting the interests of future generations to providing tax benefits, these trusts play a vital role in the broader context of inheritance law. However, as with any legal arrangement, careful consideration and planning are essential to ensure that the wishes of the testator are honored and that beneficiaries are treated fairly. As society continues to evolve, so too will the mechanisms we use to manage and transfer wealth, making the understanding of terms like fideicommissary all the more important for individuals navigating the complexities of estate planning.

继承的概念经过几个世纪的发展，适应了不断变化的社会和法律环境。在有关继承的讨论中，一个有趣的术语经常出现，即fideicommissary，它指的是一种特定类型的信托安排。实质上，fideicommissary信托允许遗嘱制定人指定一个受益人，在主要受益人去世后接收财产或资产。这种安排确保了财产为后代保留，同时仍允许初始受益人使用这些财产。这个术语的起源可以追溯到罗马法，当时它被用来保护继承人的利益，确保财产不会被挥霍或管理不善。 在现代背景下，fideicommissary安排在具有复杂动态的家庭中尤为有利，例如重组家庭或有特殊需要的受抚养人。例如，父母可能希望将其遗产留给配偶，但也希望确保来自前一段婚姻的孩子们在长远中得到照顾。通过建立fideicommissary信托，父母可以指定在配偶去世后，剩余资产将直接传给孩子，从而保障他们的继承权。 此外，fideicommissary信托还可以作为税务规划的宝贵工具。通过这种方式构建遗产，个人可以潜在地减少遗产税并为未来几代人保留财富。这在高遗产税率的管辖区尤为相关，战略性规划可以带来显著的财务收益。 然而，与fideicommissary信托相关的挑战也不少。一个主要问题是受益人之间可能发生争议。当多个方涉及时，对信托条款的不同解释可能导致冲突。遗嘱制定人必须清楚地阐明他们的意图，并提供详细的说明，以尽量减少误解。此外，管理fideicommissary信托需要持续的监督，这可能需要聘请专业的受托人或顾问。这种额外的复杂性可能会产生额外的成本，需要在建立此类信托时加以考虑。 总之，fideicommissary这一术语概括了一种独特且具有战略性的遗产规划方法，可以提供许多优势。从保护未来几代人的利益到提供税收优惠，这些信托在更广泛的继承法背景中发挥着至关重要的作用。然而，与任何法律安排一样，仔细考虑和规划对于确保遗嘱制定人的愿望得到尊重以及受益人得到公平对待至关重要。随着社会的不断发展，我们用于管理和转移财富的机制也将不断演变，使得理解像fideicommissary这样的术语对正在应对遗产规划复杂性的个人来说愈发重要。