A person receiving the proceeds of a trust.

Board of Trustees

Acts as a trustee of a trust or as advisors of the trustee, depending on the language of the trust indenture.


A long-term debt certificate issued by a governmental agency or private company. It represents an obligation on the part of the issuer to pay interest and repay principal of a loan.


A person acting as a qualified intermediary in the purchase of securities. The function of broker is to buy securities.


A corporate broker/dealer.

Business Trust

A trust which primary purpose is operating and engaging in a business. This type of trust is a person under the Internal Revenue Code (IRC).

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