I-Pros ne-Cons Cons of Personal Residence Residence Trusts

Funda Ngezibonelelo kunye neengozi ezinxulumene ne-QPRTs

I-Trust Residential Residence Trust, okanye i-QPRT emfutshane, luhlobo oluthile lokuthembela okungenakuguqulwa okwenzelwe ukususa ixabiso leendawo zokuhlala eziphambili okanye ikhaya lesibini kwi-estate taxable yakho ngenani elincitshisiweyo yerhafu yesipho sombuso kunye neenjongo zerhafu.

Kungenxa yokuba ukudala i-QPRT kwaye uguqule ubunini bokuhlala kwakho kwi-trust, kuzo zonke iinjongo kunye neenjongo, ukuthengiselana okungeke kulungiswe lula, kuya kufuneka uqonde zonke iinkqubo kunye neengxaki ezinxulumene nokusebenzisa i-QPRT ngaphambi kokuthatha isigqibo ukuba kufuneka udibanise enye njengenxalenye yesicwangciso sakho sentela.

Iinzuzo zokusebenzisa i-QPRT

1. Ukususa ixabiso leendawo zokuhlala eziziiprayimari okanye ezisekondari, kunye nokuxabisa kwangomso, ukusuka kwi-estate taxable yakho kwiintente kwiidola. Ngokomzekelo, ukuba indlu ixabisa i-$ 500,000, ngoko kuxhomekeka kumyinge womnini-mali, amaxabiso omyinge, kunye nexesha elifumanekayo lokufumana imali kwi-QPRT, umninikhaya angasebenzisa nje imali engama-$ 100,000 yokuxolelwa kwakhe kwerhafu yokuphila isipho sokususa i-$ 500,000 impahla evela kwixabiso lakhe lokurhafisa. Le nto yinto enkulu ebhakeni, ingakumbi ukuba ixabiso lezindlu landa kakhulu, lithetha, ukuya kuma-800,000, okanye i-$ 1,000,000, ngelixa umninikhaya efa. Kwaye kunye nexabiso lekhaya elixinezelekileyo, ngoku lixesha elifanelekileyo lokuqwalasela ukuseka i-QPRT.

1. Ivumela ukusetyenziswa okuqhubekayo kokuhlala kunye neentlawulo zerhafu. Ngethuba lokufumana imali yengeniso ye-QPRT, umninikhaya unokuqhubeka nokuhlala kwindawo yokuhlala engahlawulelwayo kwaye uya kukwazi ukuthatha yonke inqununu yentlawulo yengeniso.
2. AmaHedges malunga nokunciphisa ukuhlaliswa kwesibonelelo somvuzo kunye nokuxolelwa kweerhafu. Ukuba ixabiso lekhaya lakho liyimfuneko, ukuxolelwa kwerhafu yesipho esiphila kwixesha elizeleyo ye-$ 5,340,000 kuza kukuvumela ukuba uqalise i-QPRT ngaphandle kokuhlawula irhafu yesipho. Yaye ukuba ngaba i-tax exemption exemption is to be reduced in the future, sitshela ku-$ 1,000,000, ngoko uza kuvalelwa kwixabiso lokuhlala kwakho ngesipho kunye neenjongo zerhafu yezindlu kwaye akuyi kuba nexhala malunga nokuba indlu iya kuqonda xabiso okanye ukuba yintoni ukuxolelwa kwentlawulo yerhafu kuya kuba ngexesha lokufa kwakho.

1. Udala ifa lakho kwintsapho. Ukuba ikhaya lakho lihlobo luni ofuna ukuba intsapho yakho ibambelele kuyo kwizizukulwana ezizayo, njenge-condo yangasemaphandleni, i-cottage echibini okanye i-ski lodge ezintabeni, ngoko ukusebenzisa i-QPRT kuya kukuvumela ukuba udlule ukuhlala kwiindlalifa zakho ngendlela eya kubakhuthaza ukuba bafune ukubambelela kuyo.
2. Ukuhlawula irenti ekupheleni kwexesha lokufumana ingeniso kuya kunceda ekunciphiseni ixabiso lakho lokuhlawulwa. Xa ixesha lokufumana ingeniso le-QPRT liphela, uya kufuneka uhlawule irente yentengiso kwiindwendwe zakho ukuze ukwazi ukuqhubeka nokusebenzisa indawo yokuhlala. Nangona oku kubonakala ngathi enye yezinto ezichaphazelekayo ezinxulumene nokusebenzisa i-QPRT, ngokuqinisekileyo iya kukuvumela ukuba unikezele ngakumbi izindlalifa zakho ngaphandle kokusebenzisa izipho zokungabikho zonyaka okanye nayiphi na enye yokuxolelwa kwerhafu yakho yokuphila.

Izingozi ezinxulumene nokusebenzisa i-QPRT

1. Ukuthengisa ikhaya eliphantsi kwe-QPRT kunzima. Kwenzeka ntoni ukuba iimeko zakho zitshintsha kwaye ufuna ukuthengisa indawo yokuhlala yeQPRT? Ukuthengisa ikhaya eliphantsi kwe-QPRT linokuba lukhohlisayo - kufuneka utyalomise imali yentengiso kwikhaya elitsha okanye, ukuba awufuni ukubuyisela indawo yokuhlala, uze uhlawule iintlawulo zentengiso efumaneka kwifomu yonyaka.

1. Iindlalifa ziya kulidla ilifa kunye nerenti yakho yengeniso ngexesha lesipho kwi-QPRT. Oku kuthetha ukuba ukuba izindlalifa zijika zize zithengise ikhaya emva kokuba ixesha lokufumana ingeniso ligcinwe, ke baya kuhlawulwa iirhafu zentlawulo ngokusekelwe kumlinganiselo phakathi kwentlawulo yakho yengeniso ngexesha lesipho kwi-QPRT kunye nexabiso ikhaya liyathengiswa. Yingakho i-QPRT ilungele indawo yokuhlala apho izindlalifa ziceba ukugcina kwiintsapho ezininzi. Kodwa gcinani engqondweni ukuba ngezinga lokuhlawula irhafu kwi-40% kunye nezinga eliphezulu lokuzuza kwexabiso lemali njengamanje kwi-20%, impembelelo yexabiso eliyinkunzi ingaba yincinci kakhulu kunefuthe lerhafu.
2. Xa ixesha lokufumana ingeniso liphela, kufuneka uhlawule irenti ukuze usebenzise indawo yokuhlala. Emva kokuba ixesha lokufumana ingeniso ligcinwe, ubunini beendawo zokuhlala ziya kudlulela kwiindlalifa zakho, kwaye ngoko awuyi kuba nelungelo lokuhlala kwaye uhlale kwindawo yokuhlala engenakucala. Endaweni yoko, uya kufuneka ukhokhele izindlalifa zakho ezifanelekileyo zokurenta irenti ukuba ufuna ukuqhubeka nokuhlala kwindawo yokuhlala okanye ukuyisebenzisa nayiphi na ixesha elide. Kodwa, njengoko kukhankanywe ngasentla, lo mva ungaphinda ube yintlawulo ngokukuvumela ukuba unikezele ngakumbi izindlalifa zakho ngendlela yokungahlawulwa kwentlawulo.

1. Xa ixesha lokufumana ingeniso liphela, unokulahlekelwa yintlawulo yerhafu yepropati. Xa ixesha lokufumana ingeniso ligcinwe, kunokuthi kube nemiphumo emibi yerhafu yepropati, njengokubangela ukuba ikhaya libuye lihlaziywe kwixabiso layo lemarike elithengileyo yeenjongo zerhafu yendawo yokuhlala kunye nokulahlekelwa nayiphi na inzuzo yentlawulo yepropati ehambelana nokuhlala kunye nokuhlala kwipropati. yakho yokuhlala. EFlorida, ikhaya lingahle lilahlekelwe yimihlali yendawo yokuhlala kwabo bobabini ukukhuselwa kwemboleko kunye nenjongo yentlawulo yepropati ngaphandle kokuba enye okanye iindlalifa zenze isigqibo sokuba ikhaya lihlale lihlala kuyo.
2. Ukuba ufe ngaphambi kokuba ixesha lokufumana ingeniso ligcinwe, umthengi we-QPRT uya kupheliswa ngokupheleleyo. Ukuba usweleka ngaphambi kokuba ixesha lokufumana ingeniso ligcinwe, i-QPRT yonke i-transaction iya kupheliswa kwaye ixabiso lokuhlala liya kufakwa kwi-estate taxable yakho kwixabiso elipheleleyo lexabiso lemarike ngomhla wokufa kwakho. (Kodwa qaphela ukuba ukuxolelwa kwerhafu yesipho esiphila ngaso sonke isikhathi esasetyenziswa xa kusekwa i-QPRT kuya kugcinwa ngokupheleleyo.) Yingakho ukuseka i-QPRT ngokwenene kuyigcino - xa usenza isigqibo sokuba wenze ixesha lokufumana ingeniso, phantsi ixabiso lesipho esihlawuliswayo oza kuyenza, kodwa kufuneka uphumelele ixesha lokufumana ingeniso ekuthengeni umsebenzi. Ekugqibeleni, nangona ukhetha ixesha lakho lokufumana imali ngokuhlakanipha ngokusekelwe kwimpilo yakho yangoku kunye nokulindelekileyo kwimpilo ezayo, ubomi abuqinisekanga kwaye buyakunciphisa izicwangciso ezibekwe phambili.