Igunya eligcinwe ngu-Annuity Trust okanye i-GRAT

Uhlobo olukhethekileyo lwe-Gifting Trust engaguqukiyo

I-Annuity Trust, okanye i-GRAT efutshane, luhlobo oluthile lokuthembela okungenakudluliselwayo okuvumela ukuba iTrustmaker / Granter ukuba adlale ngokubhekiselele kwiingxaki kwaye, ukuba uMgcini-nkonzo / i-Granter udlala amakhadi abo ngokufanelekileyo, ngoko ke ubuninzi bobutyebi bunokufuduswa ukuya kwisizukulwana esilandelayo ngokungabi nendawo yokuhlala okanye idola yerhafu.

I-GRAT isebenza njani?

Nantsi uluhlu olubanzi malunga nendlela i-GRAT isebenza ngayo:

1. Isibonelelo / iTrustmaker idlulisela iifayili ezithile kwigama le-GRAT kwaye, njengoko igama libonisa, ligcina ilungelo lokufumana inkokhelo yonyaka yokuhlawula inani leminyaka. Xa ixesha le-GRAT liphela, yintoni eseleyo kwi-GRAT isasazwa kubaxhamli bezithemba (abantwana okanye abanye abaxhamli be-Grantor's / Trustmaker).

1. Inani lemali yokuhlawula imali efunekayo ukuba ihlawulwe kwiGrantor / Trustmaker ngeli xesha le-GRAT ibalwa ngokusetyenziswa kwentlawulo yemali enqunywe inyanga zonke yi-IRS ebizwa ngokuba yi-section 7520. Isilinganiso se-7520 seDisemba ka-2013 ngu-2.0% kwaye siya kunyuka ukuya kwi-2.2% ngoJanuwari 2014, esona sisezantsi kakhulu. Ireyati ebonisa amanani eembali kunye namanje angama-7520, bhekisa kwiiRhafu eziKhulu / uValuation kwiwebhusayithi yeLeimberg.com.
2. UMniki-mali / iTrustmaker unokumisela ukuhlawulwa kwemali ukwenzela ukuba ilingane ngokulinganayo nenqanaba le-interest rate ye-7520, oko kuthetha ukuba i-asethi yonke ixabiso elidluliselwe kwi-GRAT liya kubuyiselwa kwi-Grantor / Trustmaker ngendlela iintlawulo zonyaka kunye kwaye akukho nto iya kushiywa ukuze ihanjiswe kubantwana okanye kwabanye abaxhamli xa i-GRAT iphela. Ngoxa ngokuqhelekileyo ukutshintshwa kweempahla zomntu ezithembekileyo ezingenakuthenjwa ngenzuzo yomnye umntu kuya kuthathwa njengesipho kwiinjongo zerhafu zesibonelelo, kunye ne-GRAT ekubeni yonke into eyithunyelwe kuyo ibuyele kwi-Grantor / Trustmaker, ixabiso lesipho kubaxhamli be-GRAT iya kuba okanye isondele kwi $ 0. Oku kubizwa ngokuthi "i-GRAT ekhutshwayo."

1. Ngoko kutheni umntu angenza oku - ukumisela ithemba ngenzuzo yomnye umntu kodwa ufumane yonke i-asethi kwakhona ngefayili yentlawulo? Yilapho ukugembula ngokuchasene nemingcipheko kufike emfanekisweni - kuba iGrantor / Trustmaker uyabheja ngokuqinisekileyo ukuba ixabiso elidluliselwe kwi-GRAT liya kuxabisa kwixabiso elingaphezulu ngaphaya kwecandelo le-interest rate 7520, ngoxa i-Grantor / Trustmaker iya fumana iintlawulo zentlawulo , abaxhamli be-GRAT baya kufumana ixabiso le-GRAT yexabiso kwixabiso labo eliye laxabisa ngaphezu kwezinga le-7520.

Ziziphi iingxaki zokusebenzisa i-GRAT?

Ngenqanaba le-7520 elingaphantsi kwe-1.0% kunyaka odlulileyo, iimpahla ezilindeleke ukuba zixabise kakhulu kwixabiso elingaphezulu kwaye ngaphaya kwe-1.0% ukuya kwi-2.0% kuphela zingadluliselwa kwi-GRAT kwaye ngokukhawuleza zihamba inani elikhulu lepropati ukuya kwabaxhamli be-GRAT xa ixesha liphela. Kukho, ke, ukuhla kwembini ukusetyenziswa kwe-GRAT:

1. Ixabiso elidluliselwe kwi-GRAT liyakhula ngezinga elingaphantsi kwezinga le-7520. Ukuba ngaba kunjalo, uMniki-mali / u-Trustmaker uya kufumana umgangatho wexabiso lokunciphisa ipropati ethembekileyo kwaye iya kuba kuphela iimali zomthetho ezihlawulwe ukusetha i-GRAT.
2. Umniki-mali / u-Trustmaker angafa ngeli xesha le-GRAT. Ukuba ngaba kunjalo, zonke ipropati ezihanjiswe kwi-GRAT ziya kubuyela emuva kwifa le-Grantor / Trustmaker kwaye zihlawuliswe ngeenjongo zerhafu , kunye ne-Grantor / Trustmaker iya kuba yinkcitho yomthetho eyahlawulwa ukumisa i-GRAT.

Yintoni ephantsi?

I-GRAT ayilona wonke umntu okanye nayiphi na uhlobo lweempahla. Umniki-mali / u-Trustmaker makazimisele ukuthabatha ibhola kunye nokubheja ukuba ipropati idluliselwe kwi-GRAT iya kuphazamisa inqanaba le-interest rate 7520, ukuba iGranti / iTrustmaker uza kuphila ukuze abone ukuphela kwekota ye-GRAT, nokuba iGrant / U-Trustmaker akayi kufuna ipropati ephathekayo kamva ebomini ukuhlawula iindleko zokuhlala okanye ukunakekelwa kwexesha elide .

Ngaphandle kwemingcipheko echazwe ngasentla, enye into ebalulekileyo ekufuneka uyiqaphele kukuba uMongameli u-Obama uhlasele i-GRAT njengesixhobo sokunciphisa impahla kwiingcebiso zakhe zonyaka-mali. Iziphakamiso zohlahlo lwabiwo-mali kwi-GRAT kumacandelo amabini: (1) I-GRAT iya kufuneka ukuba ibe neyure elincinci yexesha eli-10 leminyaka, ngokwandisa ithuba lokuba iGrantor / Trustmaker uza kufa ngelixesha lethemba kunye nokubangela ukuba impahla ye-GRAT ikhishwe ukubuyela kwi-estate taxable ye-Granter / ye-Trustmaker, kunye (2) nee-GRAT ezikhutshwayo ziza kupheliswa kwaye kunoko zihanjiswe kwi-GRAT ziya kufuneka ukuba zibe nexabiso elikhulu kwiinjongo zerhafu yesipho. Zomibini kwezi zinguqu ziza kunciphisa kakhulu ukusebenza kwe-GRAT njengendlela yokunciphisa intela yezindlu. Ukufumana inkcazelo engakumbi malunga nale nkqubo kunye nezinye iziphakamiso zebhajethi ze-Obama eziya kuncitshisa okanye ukuphelisa ukusebenza kweendlela ezahlukeneyo zokunciphisa irhafu, zibhekise kwixesha elizayo leRhafu yeTrans Estate Estate?

Ukuba uqwalasela i-GRAT, indlela kuphela yokufumanisa ukuba yintoni isilungiso sokuhlawula irhafu lokuncedisa wena kunye nosapho lwakho ukubonisana nommeli wecebo lomhlaba .