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.
The technical, statutory definition of a grantor trust under the Internal Revenue Code, as applied over time by IRS regulations and opinions, is actually much more complicated than that general definition might imply. Several different scenarios can result in the IRS treating an irrevocable trust as a grantor trust. Generally, all revocable trusts are, by definition, grantor trusts under the Internal Revenue Code. Some irrevocable trusts can also qualify as grantor trusts under the Internal Revenue Code.