holdover
C2CEFR level
85/100Rarity: very rare
TechnicalRegister
Law noun
A relief that defers a gain by transferring it to the recipient of a gifted asset.
A holdover election let the father give the trading company to his daughter without an immediate charge.
Business noun
A tenant who remains in occupation after the lease has expired.
The holdover tenant kept paying rent while the parties negotiated a fresh lease.
Rarity runs from 0 (a word everyone knows) to 100 (almost never seen outside specialist or literary writing). Level is the word's real difficulty on the CEFR scale, from A1 to C2.
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