Ama-akhawunti ahlangeneyo kunye ne-POD Aphephe iNgxaki kodwa ingabangela iingxaki
IiNgxelo ezihlangeneyo
Ukuba i-akhawunti ibanjelwe ngokubambisana ngamagama abantu ababini okanye ngaphezulu kwaye ikhethwe " ngamalungelo okusinda ," ngoko xa umnini-akhawunti omnye efa abaphathi abasasalayo baya kuqhubeka bephethe i-akhawunti.
I-Probate yale nxalenye ye-akhawunti edibeneyo ayiyi kuba yimfuneko. Kunoko, yonke into abanikazi abasaphilayo kuya kufuneka bayenze ibonisa ibhanki okanye inkampani yokutyalomali isitifiketi sokufa somnini ofileyo, kwaye igama lomnini-fileyo liyakususwa kwi-akhawunti. Kukho, nangona kunjalo, uninzi lwezinto ezingenakuze zisebenzise lolu hlobo lwe-akhawunti:
- Iingxaki ze-Gifting: Ukuba umnini we-akhawunti oyimfuneko uneza abanikazi abatsha kwaye abanini abatsha abancedisi nayiphi na imali kwi-akhawunti, ngoko umnini-mvelaphi angathathwa njengesipho sesahlulo se-akhawunti kubanikazi abatsha kwisibonelelo sesipho iinjongo. Ukuba isipho sesipho sidlula ukukhutshwa kwenyanga kwintlawulo yesipho (i-$ 14,000 ngo-2014), ngoko isipho kufuneka sichazwe kwi-IRS kwisibonelelo sentela yesipho (i- IRS Ifomu 709 ). Ukongeza kwerhafu yesipho sombuso , elinye ilizwe, iConnecticut, livavanya irhafu yesipho kwinqanaba likarhulumente kubemi balo kunye nabangenabo abahlali abangenasakhiwo apho.
- Amacala omthetho ngokumalunga nabanikazi abambisene nabo: Ukuba omnye wabanikazi beakhawunti enebambisene naye ulandelwa, ke imali kwi-akhawunti edibeneyo inokuthi ibe phantsi koxanduva lokugweba. Oku kunokususa ezinye okanye mhlawumbi zonke ii-akhawunti.
- Ukuxoshwa kwabanye abaxhamliweyo: Ukuba umnini-mvelaphi uneza umntwana omnye kwi-akhawunti kodwa unabanye abantwana abafuna ukuwudla ilifa i-akhawunti, ngoko ngokufaka enye kwaye kungekhona onke amagama omntwana umnini uya kutshabalalisa bonke abantwana. Nangona umnini-mnye ohlalayo evuma ukunika abanye abantwana isabelo sabo esifanelekileyo se-akhawunti, kufuneka unyamekele ukuphepha zonke iziphumo zerhafu.
- Ukuqinisekisa okanye ukugcinwa kwempahla yabanini abancinci: Ukuba umnini-mbambano usemncinci, umgcini -mboleko ophantsi kwelinye icala okanye ukugcinwa kwempahla kufuneka kulungiswe ukuba i-akhawunti isetyenziselwe inzuzo encinane. Oku kunokugwenywa ngokucwangcisa i-akhawunti egameni lakho lokuThuthukiswa kweMpilo eliPhezulu elimisela i-trust ukuze inzuzo encinane emva kokufa kwakho.
I-POD, i-TOD, i-ITF kunye ne-Totten Trust Accounts kunye ne-POD kunye neZenzo zoNcedo
Uninzi lube nemithetho evumela ukuba ukhethe umxhamli webhanki yakho kunye ne- akhawunti ye-investment okanye izatifikethi zezitshixo emva kokufa kwakho. Izibophelelo zokulondolozwa kwe-US zinokuhlawulwa kwakhona kumxhamli wokufa . Kwakhona, iindawo ezincinci ziyabona i- TOD okanye izenzo ezixhamlileyo okanye izakhiwo zokuthengiswa kwezindlu . Le yindlela enye elula yokuphepha ukuvavanya kuba yonke into ekufuneka ifunyenwe ngumntu oyibhanki ibonisa ukuba ibhanki okanye ishishini lokutyalomali isatifikethi sokufa sokufikelela i-akhawunti okanye ukurekhoda isitifiketi sokufa ukuba ngumnini we-propati. Njengoko kunye neengxelo ezidibeneyo , kunjalo, kukho izinto ezingapheliyo zokusebenzisa i- POD , i-TOD, i-ITF okanye iAteten akhawunti ye-trust kunye nezenzo:
- Ukuxoshwa kwabanye abaxhamliweyo: Ukuba umnini -akhawunti okanye umnini-propati ubeka kuphela umxhamli omnye kodwa unabanye abaxhamliweyo ufuna ukuzuza ilifa le propati, ngoko umnini-mali uza kutshabalalisa bonke abanye abaxhamli. Ngako oko, kuya kuba kubalulekile ukuba umnini-mhlaba agcine abaxhamli be-akhawunti okanye i-real estate kuze kube yimanje.
- Ukufa kwabaxhamli: Ukuba umxhamli otyunjweyo uyakwandisa i-akhawunti okanye umnini-propati, kufuneka iingxaki zifumaneke xa ziqikelela ukuba yeyiphi imali abanye abaxhamliweyo abanokufumana. Kwakhona, ukuba kukho omnye umxhamli-mali oyimfuneko kwaye uyangqonge i-akhawunti okanye umnini-propati kwaye umnini uyahluleka ukudibanisa umxhamli omtsha phambi kokufa kwakhe, ngoko i-akhawunti okanye i-estate iya kuba yinxalenye yomhlaba kwaye kufuneka ukuba uqalise uvavanyo.
- Imfuno yokukhetha izabelo ezilinganayo: Amanye amaziko emali adinga ukuba ukuba ngaphezulu kunomnye umxhamli otyunjwe kwi-POD, i-TOD, i-ITF okanye iAtten trust akhawunti , ngoko ke abaxhamli kufuneka bafumane isabelo esifanayo se-akhawunti. Oku akunokuba yiloo nto umnini we-akhawunti ofuna kwaye ngoko ke, kuya kunyanzela umnikazi we-akhawunti ukuba agcine iso elithile kwiibhanti kunye nexabiso lepropati ukuqinisekisa ukuba abaxhamli bafumana izabelo zabo ezizabelo.