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・ Wealth (disambiguation)
・ Wealth (film)
・ Wealth Against Commonwealth
・ Wealth and religion
・ Wealth concentration
・ Wealth effect
・ Wealth elasticity of demand
・ Wealth in people
・ Wealth in the United States
・ Wealth inequality in the United States
・ Wealth Lab
・ Wealth management
・ Wealth Partaking Scheme
・ Wealth tax
・ Wealth Tax Act, 1957
Wealth Transfer Group
・ Wealth Without a Future
・ Wealth Won't Save Your Soul
・ Wealth, Virtual Wealth and Debt
・ Wealthfront
・ Wealthiest Americans (1957)
・ WealthTrust
・ Wealthwood Township, Aitkin County, Minnesota
・ Wealthwood, Minnesota
・ Wealthy (apple)
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・ Wealthy Street Baptist Church
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・ Wealthy, Texas
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Wealth Transfer Group : ウィキペディア英語版
Wealth Transfer Group
The Wealth Transfer Group is a consulting firm that provides estate planning services. They serve only clients with estates worth more than US$ 10,000,000.
In 2006, the Wealth Transfer Group sued former Aetna CEO John Rowe for infringement of a tax patent.〔(Norris Floyd, "Patent Law is Getting Tax Crazy", ''International Herald Tribune'', October 19, 2006 )〕 The patent, , entitled "Establishing and managing grantor retained annuity trusts funded by nonqualified stock options", covers WTG's SOGRAT (Stock Option Grantor Retained Annuity Trust) system of minimizing gift tax.〔(Nowotarski, Mark, "Tax Strategies?", Insurance IP Bulletin, October 15, 2006 )〕 The case has been settled for undisclosed terms.〔(Herman, Tom, "Patents on Tax-Related Ideas Stir Worry", ''Wall Street Journal'', March 14, 2007 )〕
The SOGRAT case is often cited both by those that favor tax patents〔(Gruner, Richard, "Testimony Before the Subcommittee on Select Revenue Measures of the House Committee on Ways and Means" July 13, 2006 )〕 as well as those that seek to have them banned.〔("Tax-Strategy Patents and the Tax Gap", The Tax Advisor, AICPA, May 2007 )〕
On January 12, 2011, the director of the USPTO initiated a reexamination of US patent 6,567,790.〔(Gene Quinn, "Patent Office Orders Reexamination of Tax Related Patent" IPwatchdog, January 20, 2011 )〕 The reexamination serial number is 90/009,868.
==See also==
Tax patent

抄文引用元・出典: フリー百科事典『 ウィキペディア(Wikipedia)
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