Related by context. Frequent words. (Click for all words.) 56 grantor trust 56 PFIC 54 recharacterization 52 undistributed earnings 52 settlor 51 traditional IRAs 51 distributable earnings 51 RMDs 51 nondeductible 51 IRC ยง 51 GRAT 50 assessable income 50 donee 50 taxable income 49 LLCs 49 Interest Amount 49 iShares Funds 49 Code Sec 48 LTCG 48 Inheritance Tax 48 taxable 48 multiemployer 48 SEP IRA 48 RRIF 48 imputation credits 48 FICA taxes 48 obj obj = 47 TOBs 47 pro rata portion 47 MLPs 47 RRIFs 47 annuitization 46 allocable 46 Unitholder 46 Macquarie Instalments 46 unitholder approval 46 distributions 46 subaccounts 46 Citi Instalments 46 sole proprietorship 45 nonqualified deferred compensation 45 Advisers Act 45 deferred annuity 45 Exchangeable Units 45 unitised 45 Roth IRA conversion 45 REMIC 45 hedge ineffectiveness 45 loss carryforwards 45 FBAR 45 Responsible Entity 45 postretirement benefit plans 45 LLPs 45 transferor 45 Underlying Share 45 taxable REIT 45 variable remuneration 45 Resetting Instalments 45 franking credits 44 Roth IRA 44 carryback 44 Instalments 44 Income Tax Return 44 Underlying Index 44 Internal Revenue Code 44 aftertax 44 Dividend Income 44 Stapled Unit 44 annuitize 44 Form ADV 44 ELSS 44 VCTs 44 Roth IRAs 44 REIT taxable 44 CEFs 43 deductions 43 Scharin 43 indebtedness incurred 43 PEPs 43 Liquidating Trust 43 Deductions 43 Conversus 43 VIEs 43 unitholder 43 c Represents 43 DRIPs 43 AIFM 43 revocable trust 43 intercompany eliminations 43 investee companies 43 assessee 43 Brokerage commissions 43 Oeic 43 itemized deduction 43 Related Parties 43 undistributed net 43 Derivative instruments 43 entities 42 beneficiary designations 42 sole proprietorships 42 distributable