Funda nge-AB Trust kwiSakhiwo seMpahla

Izibini ezitshatileyo zingaphaya ukusetyenziswa kweempahla zabo zombini kwiintlawulo zomhlaba ngokusebenzisa i-AB Trusts njengenxalenye yesicwangciso sabo sobubi. Inkqubo ye-AB Trust ingasetwa phantsi kwezibini zeNtshukumo zokugqibela kunye neeTestamente okanye iTrans Living Living Trusts . "I-A Trust" iphinda ibhekiswe ngokuthi "Umtshato weThato," "I-QTIP Trust," okanye "Inkolelo yokuThathisa uMtshato." "I-B Trust" ikwabizwa ngokuba yi "Bypass Trust," "iTrust Shelter Trust," okanye "Trust Family".

Iingxowa ze-AB kunye nokuPhathwa kweNtlawulo yokuThengiswa kweNtlawulo

Qaphela ukuba ukuqala ngo-2011, ukuxolelwa kwerhafu ye-federal kwathatyathwa phakathi kwezibini ezitshatileyo. Oku kubhekiselwa kuye ngokuthi " ukukhutshwa kwentlawulo yokuhlawula irhafu " kwaye uthetha ukuba elinye iqabane lifa ngo-2011 okanye kamva kwaye ukukhululwa kwayo kwerhafu yefesti yomhlaba wonke akufuneki ukukhusela irhafu yezindlu , ngoko ingxenye engasetshenziswanga yendawo yomntu oshonile ukuxolelwa kweerhafu kunokunakongezwa kwi-tax exemption tax exemption. Oku kuthetha ukuba ngo-2014 isibini esitshatileyo siya kukwazi ukufikelela kwi-10,680,000 kwiindlalifa zabo ngaphandle kweerhafu zomhlaba ngaphandle kwentlawulo yokusebenzisa u-AB Trust planning.

Ngaba ukukhutshwa kwentlawulo yerhafu kuholele ekupheleni kwe-AB Trusts? Akunjalo. Ukuba ngaba abatshatileyo baneesethi ezahlukeneyo zabaxhamli bokugqibela, njengokwimeko yomtshato wesibini okanye kamva apho umlingane ngamnye enabantwana bakhe ukuba bafuna ukulidla ilifa labo emva kokuba bobabini badibene, ke loo mbini iya kufuna ukusebenzisa Ukucwangciswa kwe-AB ukuqiniseka ukuba abaxhamli babo abahlukeneyo baya kuba ngabaxhamli babo.

Ukongeza, ekubeni iHawaii okwangoku kuphela yindawo phakathi kwamazwe aqokelela irhafu yerhafu eyenziwe ukukhululwa kweerhafu yelizwe eziphathekayo phakathi kwezibini ezitshatileyo, u-AB Trust okanye u- ABC ukucwangcisa ukucwangciswa kufuneka kufuneke kula mazwe ukuze usebenzise ukuxolelwa kweerhafu zomhlaba womtshato.

Ekugqibeleni, ukukhululwa kwerhafu ye -federal -jumping tax exemption is not portable, ngoko ke izibinibini ezifuna ukuphindwa kabini ukusetshenziswa kwezibonelelo zabo ze-GST ziza kusebenzisa u-AB Trust okanye u-ABC Trust ukulungiselela ukwenza njalo.

Indlela ye-AB Trust Planning Planning

Nantsi indlela inkqubo ye-AB yokuThintelwa isebenza ngayo ukukhulisa ukusetyenziswa kwezibini zomtshato zentlawulo yomtshato:

1. Esi sibini siquka ulwimi olufanelekileyo lwe-AB yokuThengisa kwiNtshontsho yokugqibela kunye neeTestamente okanye iTrans Living Living Trusts. Qaphela ukuba oku akufanele kukhange ngaphandle kokuncediswa ngummeli wocwangciso lobuchule .
2. Esi sibini sihlula impahla yaso ukuze iqabane ngalinye libe nexabiso elifanayo lexabiso kwili gama lakhe okanye egameni lakhe lokuThengiswa kweMpilo. Eli linyathelo elibalulekileyo kwaye kufuneka lenziwe ukuze inkqubo ye-AB Trust isebenze. Amaninzi amaninzi, iibini zishiya impahla yazo kwi-akhawunti edibeneyo kwaye le nto igqithise ngokupheleleyo ukusebenzisa inkqubo ye-AB Trust ekubeni i-assets ezidibeneyo ziya kudlula ngqo kwiqabane eliseleyo kunokuba iphumelele kwiNkcazo yokugqibela yokuTshaba okanye i-Trust Live Referable .
3. Ukuba umlingani wokuqala wafa ngo-2013, i-$ 5 250,000 yokuqala yayiza kuxhaswa ngemali kwi-B Trust, kwaye ukuba umlingani wokuqala wafa ngo-2014, ngoko i-$ 5.340,000 yokuqala iya kuxhaswa ngemali kwi-B Trust. Oku kusetyenziswa ngokuphumelelayo ukukhululwa komthetho kwiintlawulo zerhafu zomntu wokuqala ukuba afe. I-B Trust inokuba yinto eguquguqukayo kwaye isetyenziselwe inzuzo yomlingane ohlala kunye kunye nabanye abaxhamliweyo.

1. Ukuba ifa lomfazi oshonile lidlula i-$ 5,250,000 ngo-2013 okanye i-$ 5,340,000 ngo-2014, ngoko ke ukugqithiselwa kuxhaswa ngemali kwi-A Trust. Oku kuya kunqanda ukuhlawulwa kweerhafu zomhlaba kwiimpahla ezingaphezulu kwendawo yokuxolelwa yowesifazane oshonile kude kube emva kokufa komlingane osweleyo. Ngenxa yokuchaswa kwentela ye-estate, i-A Trust ayinakuguquguquka kwaye ingasetyenziselwa kuphela inzuzo yomlingane ohlala naye. Ukongezelela, umthetho wesigqeba ufuna ukuba iqabane eliseleyo lifumane yonke inzuzo evela kwi-A Trust ukwenzela ukuba ikwazi ukufumana umtshato ongenamkhawulo .
2. Xa iqabane eliseleyo lifa kamva, umlingane osaphila uya kuba netyala lakhe lokuhlawula irhafu. Ukuba ukukhululwa yi-$ 5,340,000 xa umlingane osweleyo efa, ngoko i-$ 5.340,000 yokuqala yeempahla ezihlukileyo zeqabane liza kudlula i-tax free of beneficiaries. Nantoni na ngaphezu kwama-5,340,000 aya kubhatalwa.

1. Iimpahla eziseleyo kwi-B Trust zidlulisa irhafu yezindlu kubaxhamli bokugqibela. Oku kungenxa yokuba iB Trust ithe yasetyenziselwa ukuxolelwa kwerhafu ye-federal yomtshato wokuqala ukuba afe, ngoko nayiphi na into eseleyo kwi-B Trust iya kudlula i-tax free. Oku kunokwenzela i-windfall ebalulekileyo kubaxhamli bokugqibela ukuba umlingani ohlalayo akadingi ukusebenzisa i-asethi evela kwi-B Trust kwaye baqhubeka bekhula ngexabiso ngeli xesha lokuhlala lilingane.
2. Iimpahla eziseleyo kwi-A Trust ziya kubhatalwa njengenxalenye yecandelo lomlingane osaphila. Njengoko kuchazwe ngasentla, irhafu yerhafu kwi-A Trust ichithwa ngokukhawuleza de emva kokuba umlingane osweleyo efa.
3. Ibhalansi ye-A Trust ehlala emva kokuhlawulwa kweerhafu yerhafu iya kudlula abaxhamli bokugqibela. Qaphela ukuba abaxhamli be-A Trust kunye ne-B Trust bangahluka.

Njengoko kuboniswe ngentla, ukusetyenziswa ngokufanelekileyo kwenkqubo ye-AB Trust kukuvumela ukuba izibini ezitshatileyo zifike kwi $ 10,680,000 ukuya kubaxhamli bazo bokugqibela, zikhululekile nakweyiphi na irhafu yentlawulo yomhlaba. Ukucwangciswa kwe-AB ukuthembela kukwavumela ukuba izibini ezitshatileyo zinciphise iirhafu zezindlu ngelixa ziqinisekisa ukuba iindawo zabo ezihlukeneyo ziya kugqitywa kubaxhamli ngokukhetha kwabo kunye nendlela abazikhethelayo.

Ukunyameka koKhutshwa kweRhafu yeNdawo

Ukuba ixabiso lefa lomntu oshonile liphantsi kwexabiso le-taxeral exemption tax exemption ukwenzela ukuba akukho mfuneko yokuseka kunye nokuxhasa i-A Trust, isithuba esingasetyenziswanga sokuxolelwa kwetyala lomntu oshonile singadluliselwa kwaye songezwe I-exemption tax tax exemption, i-IRS Ifomu 706. Oku kuya kubaluleka kwizibini ezithandekayo (umzekelo, umtshato wesibini okanye kamva apho omnye umlingane ocebile kunomnye) okanye apho uhlala khona Ifa lomlingane likhuphuka kakhulu kwixabiso emva kokufa komlingani wokuqala.