Income Trust
An income trust holds income-producing assets or businesses and distributes cash to unitholders under a trust structure, but payments are not guaranteed.
Investment company and trust terms for fund companies, unit trusts, UITs, and trust-based vehicles.
Investment Company and Trust Vehicles terms describe fund structures, pooled vehicles, registration status, regulatory exemptions, investment-company forms, and cross-border wrappers.
Use this branch when legal form, registration, exemption, trust structure, or pooled-vehicle design changes investor rights, liquidity, reporting, or tax treatment.
| Term | Use it for |
|---|---|
| Investment Company | A fund structure, regulation, pooled-vehicle, or investment-company term. |
| Investment Trust | A fund structure, regulation, pooled-vehicle, or investment-company term. |
| Income Trust | Trust-based vehicle that distributes cash generated by operating businesses or income-producing assets. |
| Unit Investment Trust (UIT) | A fund structure, regulation, pooled-vehicle, or investment-company term. |
| Unit Trust | A fund structure, regulation, pooled-vehicle, or investment-company term. |
Check registration status, governing law, exemption, eligible investor rules, redemption rights, custody, reporting obligations, tax classification, and whether the wrapper changes legal protections.
This page is educational and does not recommend a specific fund, security, tax treatment, or account choice.
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An income trust holds income-producing assets or businesses and distributes cash to unitholders under a trust structure, but payments are not guaranteed.
U.S. pooled-investment entity that issues securities and invests primarily in securities, including open-end funds, closed-end funds, and unit investment trusts.
U.K. closed-ended investment company whose listed shares trade at market prices that may differ from the value of its underlying portfolio.
U.S. registered investment company with a generally fixed portfolio, redeemable units, a one-time offering, and a stated termination date.
Trust-based collective investment fund in which investors hold units and a trustee holds scheme property under the governing trust deed.