As a result, The KDE Free Qt Foundation was founded. The KDE Free Qt Foundation is an organization with the purpose of securing the availability of the Qt toolkit for the development of Free Software and in particular for the development of KDE software.
From Wikipedia, the free encyclopedia. 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.rom Wikipedia, the free encyclopedia. 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.
A final sticking point for irrevocable trusts trying to avoid classification as grantor trusts is the distribution of trust income to the grantor. If the trust allows for the distribution of trust income to the grantor or the grantor's spouse, the trust may be a grantor trust. If only a portion of the trust income may be distributed to the grantor or the grantor's spouse, only a similar portion of the trust is considered a grantor trust. In other words, the IRS may consider an irrevocable trust as partially a grantor trust and partially not.