Izibikezelo Ngelixa elizayo lweMpahla yentlawulo, iMirhafu yeZipho, kunye neTeksi ze-GST
Isishwankathelo seMithetho yeRhafu yeNdawo yangoku
Ngaphambi kokuxoxwa ngekamva lentlawulo yezindlu, kubalulekile ukuqonda ukuba yintoni imigaqo yerhafu ye-federal property tax provided kunye nokuba ngaba le mithetho ingatshintshwa kwixesha elizayo.
Ngaphantsi komthetho wangaphambili, ukukhululwa kwentlawulo ye -federal property tax should be dropped significantly from $ 5,120,000 ngo-2012 ukuya kwi-$ 1,000,000 ngo-2013, kwaye izinga lokuhlawula irhafu lihlelelwe ukuxhuma kwi-35% ukuya kuma-55%. Kodwa ekuqaleni kakhulu ngo-2013, uMthetho wamaRama wokuThumela umThengi waseMelika (okanye i-ATRA esifutshane) yagqitywa, njengoko, njengoko kuchazwe ngasentla, kuye kwacaca ukuba yenze imithetho elawula iirhafu ze- federal estate, iirhafu zesipho kunye neerhafu zokudlulisa iirhafu ezisisigxina ngo-2013 nangaphezulu.
Ngaphantsi kwe-ATRA, irhafu yentlawulo yomhlaba, irhafu yesipho, kunye nokukhutshwa kweerhafu zokudlulisa irhafu ezibekwe kwi $ 5,000,000 kodwa kufuneka zihlawulwe kwi-inflation ukususela ngo-2011. Oku kuthetha ukuba ukukhululwa ngamnye kuhleli kuma-5,340,000 ngo-2014 kwaye kwanda ukuya kuma-5,430,000 ngo-2015.
Olu kunyuka kwimali yokuxolelwa ngokwexabiso lokunyuka kwamaxabiso liya kuqhubeka lihamba phambili. Ukongeza, i-ATRA ibeka irhafu yentlawulo ephezulu, irhafu yesipho kunye nerhafu yokudlulisa irhafu kwi-40% kwaye yenza ukukhutshwa kweerhafu yezindlu kunye nezipho zentela phakathi kwezibini ezitshatileyo ezisisigxina ngo-2013 nangeminyaka ezayo.
Zingaphi iindawo zokuhlawula iintlawulo zezindlu?
Ngale mivuzo ehleli eenombalwa ezininzi, kuqikelelwa yiziko lePolisi leRhafu elinesithathu kuphela ezingama-3,800 ezifunekayo ukuhlawula irhafu yerhafu ngo-2013. Ngoko ke inani elincinci labahlawuli berhafu abaye baxhomekeka kwi-taxeral tax tax, kulula ucinga ukuba iCongress inokunyusa ukunciphisa ukuxolelwa kunye nokwandisa ireyithi zerhafu ezingaphezulu ukwenzela ukuvelisa imali. Ukuze kuphakanyiswe nayiphi na ingeniso ebonakalayo, iCongress iya kufuneka ifake ukuxolelwa kwinani elincinane kakhulu, njengendlela yonke yokubuyela ku-$ 1,000,000, kwaye isetya izinga leerhafu eliphezulu, njengama-55%. Ekubeni iCongress sele inamathuba okuvumela ukuba la manani asebenze ngoJanuwari 1, 2013, kodwa kunoko bakhetha ukwandisa ukuxolelwa kwii-5,000,000 zamaRandi kunye nokubala kunye nokwanda kancinci kwerhafu ukusuka kwi-35% ukuya kuma-40%, akunakwenzeka ukuba ukukhululwa kunye nomyinge kuya kutshintshwa kwixesha elisondeleyo, kwaye akunakwenzeka ukuba irhafu yerhafu iza kupheliswa ngokupheleleyo kwixa elizayo njengoko ukuxolelwa sele kuthathwa njengobunene kwaye kuya kuqhubeka ukwandisa.
Isakhiwo sokuVala ukuThuthwa kweRhafu "Iingxowa"
Ngoko ukuba umrhumo wokuxolelwa awunakunqandwa naliphi na ixesha ngokukhawuleza, ngoko iCongress ingenza ntoni kwindawo yerhafu yokuhlawula imali ukuze ikhulise imali engenayo?
Ukujongwa kweziphakamiso zebhajethi kaMongameli Obama phezu kwexesha lika-kamongameli wakhe kunika indlela yokubamba iCongress ukuba isebenze ukuvala ezininzi iintlawulo zeerhafu "ezikhethiweyo" eziye zavumela abacebileyo ukuba bathathe ukwazisa iimpahla ngaphandle kweendawo zabo, ngokunciphisa ixabiso zeendawo zabo zentlawulo yeerhafu , kwaye zenzele " iiNkxaso zeNkundla " eziza kuqhubeka iminyaka emininzi kwaye aziyi kuphinda zihlawulwe kwakhona kwiinjongo zentlawulo yezempahla.
Ngezantsi isishwankathelo seziphakamiso zebhajethi zakutsha nje ukuba iCongress inokuphumeza ngokubhekiselele ekukhuliseni iibhiliyoni ekufeni kunye neengeniso zerhafu zesipho kunye nabambalwa abaya kwandisa imali yengeniso yerhafu.
Sitshintsha iMithetho eLawula i-GRAT
Umniki-mali ogcinwe nge-annuity trust (GRAT) luhlobo olukhethekileyo lokuthembela okungenakuguqulwa, okuya kuthi, xa luhlelwe kakuhle kwaye lulawulwe, luya kudlula impahla kwi-GRAT abaxhamli ngaphandle kwerhafu yesipho kunye nokunciphisa ixabiso lefa lomnini-mali.
Kwindlela yokulungiselela i-GRAT, umnini - mali unikezela iipropati ezithile kwigama le-GRAT kwaye ugcina ilungelo lokufumana intlawulo yemali yonyaka kwixesha elilodwa leminyaka. Xa ixesha le-GRAT liphela, yintoni eseleyo kwi-GRAT isasazwa kubaxhamli be-trust (abantwana okanye abanye abaxhamli bekhetho).
Kutheni umntu enokwenza oku - ukumisela ithemba ngenzuzo yomnye umntu kodwa ufumane zonke iimpahla emva kweentlawulo zemali? Ngenxa yokumisela i-GRAT yinto yokudlala kuba umniki-mali uyabheja ngokuqinisekileyo ukuba i-asethi idluliselwe kwi-GRAT iya kuxabisa kwixabiso elingaphezulu nangaphezulu kwezinga elincinci lentlawulo efunekayo ukuba ihlawulwe ngefom ye-annuity. Ngaloo ndlela, ngelixa umnini-mali uya kubuyisa ezinye zeempahla ezihanjiswe kwi-GRAT ngendlela yeentlawulo zempesheni, ukuxabiswa kweempahla kwi-GRAT ngaphezulu nangaphezulu kweentlawulo zemali ezifunekayo ziya kudlulela kubaxhamli be-GRAT ngaphandle kwelifa lomnini-mali kunye ikhululekile irhafu yesipho.
Enye ingqiqo eyenza i-GRAT ibe yindlela ekhangayo yokugqithisa ubutyebi ngelixa ngokuqhelekileyo ukudluliselwa kweempahla zomntu ezithembekileyo ezingenakuthenjwa ukuze kuncedwe omnye umntu kuya kuthathwa njengesipho kwiinjongo zentlawulo yesipho sombuso, kunye ne-GRAT ukususela yonke into yeempahla ezihanjiswe kuyo zingabuya kumnikezi-mali, ixabiso lesipho kubaxhamli be-GRAT iya kuba okanye isondele kwi-$ 0. Ngaloo ndlela, kunokwenzeka ukudala oko kuthethwa ngokuba yi-"GRAT ekhutshiwe." Ngakolunye uhlangothi, umda omkhulu wokusebenzisa i-GRAT yinyaniso ukuba ukuba umniki - mali uyafa ngeli xesha, ke zonke iimpahla I-GRAT iya kubuyiselwa kwi- estate taxable tax estate injongo. Ngaloo ndlela, i-GRAT ihlala ibe nemida emfutshane, njengemibini okanye emithathu iminyaka.
ICongress ingayenza njani i-GRT ukuze ibenze ibe yinto engathandekiyo? Iziphakamiso zesabelomali sikaMongameli Obama zihlasele i-GRAT kumabini amabini: Ngaloo (1) efuna i-GRAT ibe nexesha elincinci leminyaka eli- 10 , ngokwandisa ithuba lokuba umnini-mali uza kufa ngelixesha kwaye kubangele ukuba i-GRAT ibuye ibuyiswe kwi-taxable taxable kunye ne (2) ukuphelisa ii-GRAT ezikhutshwayo ngokufuna ukuba kuhanjiswe kuma-GRAT ukuba nexabiso elithile kwiinjongo zerhafu. Zomibini kwezi zinguqu ziza kunciphisa kakhulu ukusebenza kwe-GRAT njengendlela yokunciphisa intela yezindlu .
Ukunciphisa iiNzuzo zoThengiso kwiiNkxaso zeNcedisi ezingenabulungisa
Enye inqubo esetyenzisiweyo ukuhambisa ukuxabisa kweempahla ngaphandle kwempahla ehlawulwa yintlawulo yintengiso yintengiso kwi-truster grant defective (IDGT). Ngalolu hlobo, ithemba elingenakutshintsho lenziwe "lilungelelaniso" ngokufuna umntu onikezele isibonelelo sokuhlawula irhafu yengeniso eveliswe yi-asethi yokubambisa iinjongo zerhafu yengeniso, kodwa ngelo xesha, i-asethi kwi- trust engaguqukiyo ayiyi kufakwa kwi- i- estate tax taxable property for purposes tax purposes. Ukongezelela, ngenxa yokuba i-IDGT iyinkolelo yokunikezelwa kweentlawulo zentlawulo, ukuthengiselana phakathi komnikezeli kunye nethemba, njengento yokuthengiswa kwithengiselwano kwintengo yokutshintshwa kwesaziso esetyenzisiweyo usebenzisa ixabiso lentlawulo ephantsi namhlanje, lingafumaneka ngaphandle kweenzuzo ezinkulu iintlawulo zenzalo.
ICongress ingenza njani i-Congress kunye neentengiso kwi-IDGTs ukuba zibenze zingathandeki? Iziphakamiso zohlahlo lwabiwo-mali lukaMongameli uBhabheli zihlasele le ndlela kumacandelo amabini: (1) efuna irhafu yesipho ukuba ihlawulwe kuyo nayiphi na intlawulo evela kwi-IDGT, kunye (2) kuquka i-asethi ehlala kwi-IDGT ekufeni komnini-mali kwi-estate taxable taxation. Zomibini zolu tshintsho ziya kuphelisa inzuzo yokunciphisa irhafu yokuthengisa kwi-IDGTs.
Ukuphelisa iiNzuzo zeMpilo kunye neNkxaso yeeNkxaso zeMfundo
I- Health and Exclusion Trust Trust (HEET) luhlobo oluthile lokuthembela okungenakunyakaziswa olwenzelwe ukuvumela umnikezeli we-trust ukuba anikezele iintlawulo zemali ethile yezemfundo neyezobisi zabazukulwana kunye nabazukulwana abazukileyo, ngaphandle kweerhafu zesipho kunye nokudlulisa irhafu ( iintlawulo ze- GST). I-HEET ibhangqa " izipho ezingekho izipho " kunye "nokudluliselwa kwe-GST ezingenakudluliselwa kwe-GST" njengoko kugunyazisiweyo kwi-Internal Revenue Code kunye nemimiselo yelizwe evumela ukuba "i-Dynasty Trusts" ukunika umnikezeli amandla ukubonelela ngeendleko ezithile zemfundo nezonyango zentsapho kwizizukulwana ezininzi ezizayo.
Ngoko iCongress ingayinceda njani i-HEETs ukuba ibenze ingabonakali? Iziphakamiso zohlahlo lwabiwo-mali lukaMongameli Obama zihlaselwa i-HEET ngokuzenza izibonelelo kubo ziphantsi kweentlawulo ze-GST . Ukongezelela, oku kuya kusebenza ngomhla oqulunqwe ngawo umthetho-mali kwaye usebenzise kwii-HEET ezintsha kunye nawuphi na umrhumo owenziweyo emva komhla wokuqalisa kwi-HEET zangaphambili. Ezi zombini zinguqu ziya kuphelisa irhafu yerhafu, irhafu yesipho kunye neenzuzo zeGST zee-HEET.
Ukukhawulela iiNkcazo zeDynasty iminyaka engama-90
I- Dynasty Trust iyinkohlakalo engenakuguquguquka -ukunyuka kwetrasti okugwema iirhafu zomhlaba kunye neentlawulo ze-GST njengoko isizukulwana ngasinye sifayo kwaye i-asethi esele kwi-trust iyadluliselwa ngaphakathi kwithemba kwisizukulwana esilandelayo. Amanye amazwe avumela i-Dynasty Trusts ukuba iqhubeke nenani elingenamkhawulo leminyaka, ngelixa ezinye iinjongo, ezifana neFlorida, zivumela ukuba ziqhubeke iminyaka emininzi yeminyaka (iminyaka engama-360 eFlorida).
Ngoko iCongress ingenza njani iConsty Trusts ukuze ibenze ingathandeki? Iziphakamiso zohlahlo lwabiwo-mali lukaMongameli Obama zihlasele i-Dynasty Trusts ngokuzifuna ukuba zipheliswe kwiminyaka engama-90. Nangona oku kusenokubonakala ngathi kudala ixesha lokubakhomba ukuqhubela irhafu ye-estate, irhafu yesipho kunye ne-GST engenakho irhafu, imigaqo ekhoyo elawulwa kweerhafu ze-GST inokubangela ukuba ezininzi iinkolelo zeDynasty Trusts zilahlekelwe yi-GST yazo. Ngoxa ukunciphisa i-Dynasty Trusts kwiminyaka engama-90 kwakungayi kubasusa ngokupheleleyo njengethuluzi lokucwangcisa irhafu, kuya kunciphisa kakhulu ixabiso labo kwizizukulwana ezizayo.
Nciphise iMali eqokelelwe kwi-Akhawunti yeRhafu yoKhathalelo
Ukunciphisa umlinganiselo umntu angakwazi ukuqokelela kwi-akhawunti yokuthatha umhlala-phantsi ekhethiweyo yerhafu yiphakamiso esisha kwibhajethi ka-2014. Ngokwisishwankathelo sale ncomo, "Iimali zeeRhafu zomhlala-phantsi kunye nezinye izithuthi ezikhethiweyo zentela zijoliswe ekuncedeni iintsapho ezisemgangathweni zigcina umhlalaphantsi. Kodwa phantsi kwemithetho yangoku, abanye abantu abatyebi banako ukuqokelela izigidi ezininzi zeedola kule akhawunti , ngokubanzi kunokuba kudingeke ukuba kuxhaswe amanqanaba afanelekileyo okulondolozwa komhlala-phantsi. Uhlahlo lwabiwo-mali luya kunciphisa ibhalansi yomntu ngamnye kwi-akhawunti ekhethiweyo yerhafu kwixabiso elaneleyo lokuxhasa imali engaphezulu kwama-205,000 ngonyaka ngonyaka, okanye malunga ne-$ 3 yezigidi. umntu ohlala phantsi ngo-2013. "
Qaphela ukuba ngokusebenzisa i- tax tax-ekhethiweyo , isiphakamiso siquka zombini i- IRAs kunye neRoth IRAs, kodwa ngoomlinganiselo ophezulu kwindawo yokuqala, lesi siphakamiso sichaphazela kuphela abantu abanamalungelo amaninzi ngokubathintela ukuba benze imali eyongezelelweyo xa fi kelela kwi cap.
Ukuphelisa "I-Strawberry IRA"
" Ukwelula i-IRA " ibhekisela kwi-akhawunti yomhlala phantsi eyayifumana ilifa lomzuzwana ovumelekile ukuthatha isabelo esincinci esilindelekileyo kwi-akhawunti ngethuba lokuphila. Oku kuquka naluphi na uhlobo lomxhamli ngamnye (njengabantwana, abazukulu, abancinci, abazalwana, nabahlobo), kodwa abaxhamli abancedo kuba bafumana ithuba lokuphila . Kwakhona akusebenzi kubantu abatshatayo, ngubani onokumakhetha ukuba athathe i- IRA ezuze ilifa kumfazi oshonile aze aqhube kwi-IRA yabo.
Ukuxhamla kwe-IRAs kwoluhlu lwezocwangciso zezobuhlanga kukuba ukuba u-grand-parent ushiya i-IRA ukuba umzukulu, ngoko i-IRA ingakwazi ukuqhubeka ikhula i-tax free for the benefit of grandchild ukususela ekubeni kulindeleke ukuba umzukulwana wexesha lokuphila lizuze umzukulu ukusasazwa okuncinci kumncinci kuninzi, iminyaka emininzi, ukushiya inqununu kunye nokukhula okungahlawulwa kwentela ngaphakathi kwe-IRA.
Ngoko iCongress ingayenza njani i-IRAs yokwelula ukuze ibenze ingabonakali? Iziphakamiso zohlahlo lwabiwo-mali lukaMongameli Obama ziye zahlasela i-IRAs ezongeziweyo ngokufuna ukuba i-IRAs izuze ihlanjululwe ngokupheleleyo kwiminyaka emihlanu emva kokufa komnikazi we-IRA. Oku, kuya kubangela ukuba umxhamli ahlawule irhafu yengeniso kwiirhafu ezingaphezu kweminyaka emihlanu aze aphephe umgaqo we-IRAs ezolule.
Nciphisa i-"Crummey" Amalungelo okurhoxiswa
Uhlahlo lwabiwo-mali lwango-2015 lucebisa ukupheliswa kwemfuno yempatho yangoku yezipho ezifanele ukukhutshwa kwentlawulo yesipho sonyaka (okwangoku i-$ 14,000 ngonyaka we-donee). Ngokwe siphakamiso, kunokuba udidi olutsha lokutshintshwa (ngaphandle kokubakho naziphi na i- "Crummey" amalungelo okurhoxisa okanye ukubeka amalungelo) luza kudalwa, kwaye luya kumisela umda wonyaka wama-50,000 ngamnye ngomnikeli ngokudluliselwa kwabanikeli bepropati ngaphakathi kweli Udidi olutsha oluya kufanelekela ukukhutshwa kwerhafu yonyaka. Oku kuya kubangela ukuhanjiswa kwabaxhasi kwinqanaba elitsha kunoma yimuphi unyaka onikezelweyo ogqithisileyo i-$ 50,000 ephathekayo njengezipho ezihlawulwayo , nokuba izipho ezipheleleyo kumntu ngamnye wenzae zingadluli i-$ 14,000. Olu hlobo olutsha luya kubandakanya ukudluliselwa kwi-trust, ukudluliselwa kwemithwalo kwimibutho yokudlulayo, ukudluliselwa kwezinto ezithintekayo phantsi komqathango wokuthengisa, kunye nokunye ukudluliselwa kwepropathi, ngaphandle kokuqwalasela ukurhoxiswa, ukubeka, okanye amanye amalungelo kuloo nto, ayikwazi ukuhlaziywa ngokukhawuleza ngu-donee. Amalungelo okurhoxiswa kwama-Crummey ama-$ 50,000 ngonyaka angenza ukugqithiselela ukudlulisela izipho ezihlawulwayo eziza kunciphisa ukuxolelwa kwerhafu yesipho esiphila ngaso sonke isipho kunye nokunyusa ixabiso labo.
Siya Kuvelaphi Kulapha?
Njengoko kuthethwe ekuqaleni, iCongress idinga imali engaphezulu yokuxhasa inkxaso karhulumente eqhubekayo yokunyusa. ICongress iya kukhangela "iindlela zokudala" zokunyusa imali. Iziphakamiso zohlahlo lwabiwo-mali lukaMongameli Obama zinikezela iNkqutyana indlela yokusetyenziswa komthetho oya kuthintela kuphela inani elincinci labahlawuli berhafu kodwa liye laphumela kwizigidigidi zeedola kwinzuzo entsha. Zininzi zezi ziphakamiso ziye zaxhomekeke kwingxoxo eqhubekayo malunga nokuguqulwa kweerhafu ngokupheleleyo, kwaye abaninzi baya kuqhubeka bebonakala.
Njengamaxesha onke, ulawulo oluzayo kunye neCongress liya kuqhubeka nefuthe elikhulu kwiirhafu zezindlu. Kuya kuqhubeka kubalulekile ukuba kugcinwe ngoku ngokuqhubekayo kwiziphakamiso ezizaliswa ngeniso kunye neengxoxo eziqhubekayo malunga nokuhlaziya i-Internal Revenue Code ukwenzela ukuba ugweme ukungaboni ngempembelelo ngotshintsho oluya kuthintela uxanduva lwakho lwentlawulo kunye neenjongo zokucwangcisa umhlaba.