DEEM

deem,vb.1. To treat (something) as if (1) it were really something else, or (2) it had qualities

that  it does not  have <although  the  document  was  not in  fact signed  until  April 21,  it explicitly

states that it must be deemed to have been signed on April 14>.2. To consider, think, or judge <she

deemed it necessary>.

“  ‘Deem’  has  been  traditionally  considered  to  be  a  useful  word  when  it  is  necessary  to

establish a legal fiction either positively by ‘deeming’ something to be what it is not or negatively

by ‘deeming’ something  not to be what it is…. All other uses  of the word should be avoided ….

Phrases like ‘if he deems fit’ or ‘as he deems necessary’ or ‘nothing in this Act shall be deemed

to … ’ are objectionable as unnecessary deviations from common language. ‘Thinks’ or ‘considers’

are preferable in the first two examples and ‘construed’ or ‘interpreted’ in the third…. ‘Deeming’

creates  an  artificiality  and  artificiality  should  not  be  resorted  to  if  it  can  be  avoided.”  G.C.

Thornton, Legislative Drafting 99 (4th ed. 1996).

DEEMED TRANSFEROR

deemed  transferor.Tax.  A  person  who  holds  an  interest  in  a  generation-skipping  trust  on

behalf  of  a  beneficiary,  and  whose  death  will  trigger  the  imposition  of  a  generation-skipping

transfer tax. • A deemed transferor is often a child of the settlor. For example, a grandfather could D

establish a trust with income  payable for life to  his son (who, because  he is only one generation

away from  his father, is also  known as a  nonskip  person) with the remainder to  his grandson, a

beneficiary  also  known  as  the  skip  person.  When  the  son  dies, the  trust  will be  included  in  his

gross estate for determining the generation-skipping transfer tax. IRC (26 USCA) §§ 2601–2663.

See  GENERATION-SKIPPING   TRANSFER;  generation-skipping  transfer  tax  under   TAX;

generation-skipping trust under TRUST; SKIP PERSON; NONSKIP PERSON. [Blacks Law 8th]