遗产规划的常见问题
Bart Basi ’62 offers his perspective on the many considerations of planning your estate. * **
A Senior Advisor for the Center for Financial, Legal, and Tax Planning, Inc., Dr. Basi is considered a national expert on matters of 金融 planning and taxation, and lectures extensively throughout the United States. 在拿到B之后.S. in Accounting from 利记sbo in 1962, he went on to earn an M.B.A. 1963年从锡拉丘兹大学毕业.D. from the University of Louisville Law School in 1969, and a D.B.A. 1971年从印第安纳大学毕业.
常见问题
* The information contained herein is not intended to be an endorsement or promotion of Mr. Basi’s services, and do not represent official advice from 利记sbo.
**利记sbo不提供法律课程, 金融, 或者给校友提供税务建议, 父母, 和朋友. Individuals should always consult qualified licensed professionals when planning their estate.
Is it important to file estate income on my federal tax return?
是的,这很重要. By filing your estate income or acquired assets you will receive the step-up in basis for the market value of the property.
基数的“上升”是什么意思?
A step-up in basis is the readjustment of the value of an appreciated asset for tax purposes upon inheritance, determined to be the higher market value of the asset at the time of inheritance.
“倒遗嘱”的目的是什么?”
Pour-over wills act as a backstop against issues that could frustrate the smooth operation of a 生活的信任. 他们保证任何资产a 委托人 忽略增加信任, 无论是偶然还是故意的, 遗嘱执行后,信托是否会终止. The will can also provide extra protection against legal issues with a trust by stipulating that the assets intended for the trust be distributed to the trust’s beneficiaries should it become invalid or, 在无资金信托的情况下, should it become legally difficult or impossible to fund at the time of the 委托人’s death.
信托的主要特征是什么?
信托的特点如下:
- 委托人 - All trusts have a 委托人, sometimes called a settler or trustor. This is the person who creates the trust and has the legal capacity to transfer property.
- 受托人 - The trustee can be any individual or organization that can take title to property on behalf of a beneficiary. The trustee is responsible for managing the property according to the rules outlined in the trust document, and must do so in the best interests of the beneficiary. This person may be the 委托人, the spouse or adult child of the trust, or a third party. It is important to note that the trustee must be prepared to be held accountable to the 委托人, 受益人, 或两个. (参见: 你能信任你的受托人吗?)
- 受益人 - The beneficiary is the party or parties benefiting from the trust. The beneficiary or beneficiaries are not required to have the same interests in the trust property.
什么是生前信托?
A Living Trust can offer a number of benefits including: a.) Healthcare provisions and end-of-life or other non-金融 desires of the 委托人; b.) Protection against incapacity of the 委托人 and beneficiary; c.) Easy succession of trustees; d.) Immediate access to income and principal by beneficiaries; and e.) Privacy if the state requires the filing of an inventory of assets.
什么是遗嘱信托?
Testamentary trusts, sometimes called trust under will, is created by a will after the 委托人 dies. Testamentary trusts are trusts created for specific long-term estate planning in mind:
- Preserving assets for children from a previous marriage
- 保护配偶未来的财务状况
- Ensuring special needs beneficiary will be taken care of
- 向慈善机构捐款
什么是慈善礼物年金?
A charitable gift annuity is a contract between a donor and a charity with the following terms: As a donor, 你用现金给慈善机构捐了一大笔钱, 证券或其他可能的资产. 作为回报, you become eligible to take a partial tax deduction for your donation, plus you receive a fixed stream of income from the charity for the rest of your life.
减税效果如何 & 2017年的《利记sbo》影响了遗产税?
The Tax Cuts and Jobs Act doubles the exemption for gift, estate and Generational Skipping Tax (GST) taxes from $5 million to $10 million per person, 2011年以后的通货膨胀指数. 2019年,人均金额为1140万美元.
What are the tax effects of irrevocable 生活的信任s?
There are a number of tax implications on irrevocable 生活的信任s, including:
- Property that you've transferred into an irrevocable 生活的信任 does not contribute to the value of your estate for estate tax purposes. Just as your creditors and judgment holders can't reach it, neither can the Internal Revenue Service tax your estate on its value.
- This can be beneficial if you have a very large estate. 截至2018年,房产利记sbo超过11美元.18 million are subject to a federal estate tax on the balance of their values over this threshold. 最高税率是40%.
This threshold, called an exemption, is indexed for inflation so it goes up annually. 但它可能并不总是如此重要.
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