Inkokhelo ye-inshorensi yobomi engapheliyo (ILIT) yiThuluzi loCwangciso lweZakhiwo eziMandla
Isingeniso kwiMpahla yentlawulo
EUnited States, unelungelo lokudlulisela ipropati yakho kunye neempahla kubaxhamli okanye abaxhamli emva kokufa kwakho.
Nangona unelungelo, urhulumente wesigqeba (kunye nabanye bathi) banelungelo lokurhafisa ixabiso lepropati kwaye baqoke isiqwenga sabo. Irhafu yerhafu yerhafu eqokelelwa kwixabiso (ixabiso lemarike elifanelekileyo, ukuba lichaneke) le propati ekudlulisweni kwayo, oko kuthetha ukuba ngelixa ungeke uhlawule irhafu ngelixa usaphila, i-estate yakho inokwenzeka.
Ukuba ifa lakho liphantsi kweerhafu zezindlu ekugqibeleni kwakho, isixa abafumene abaxhamli bafumana ngayo sinokuncitshiswa kakhulu. Uninzi lwabantu alukhethi ukuhlawula ngaphezulu irhafu kunokuba kufuneka ukuba, nangona emva kokufa, ukwenzela ukuba ezo ntlupheko ezo ubutyebi babo bube phantsi kweentlawulo zerhafu, ukucwangciswa kwempahla kubaluleke kakhulu.
UkuKhutshwa koMtshato kunye nokuKhutshwa kweRhafu yeNdawo
Nangona ukuthanda kunye nokucwangciswa kwempahla kubalulekile kunoma ubani ofuna ukulawula apho ipropati yawo ihamba emva kokudlulayo okanye ngubani ofumana ukugcinwa kwabantwana babo abancinci (phakathi kwezinye iinqweneleka ezibalulekileyo), ukucwangcisa iirhafu zendawo yokuhlala kungabikho kwintsapho ethile ukuxabisa ngenxa yemida yokuxolelwa kwerhafu kunye neengxowa-mali.
Okokuqala ukukhutshwa komtshato , okuchaza ukuba abantu abahlala e-US bahlali banelungelo lokufumana ukutsalwa komtshato ongenamkhawulo, oku kuthetha ukuba akukho ntlawulo yezindlu eya kuhlawulwa kuyo nayiphina impahla okanye ixabiso (kubandakanywa nemali ye-inshorensi yomshuwalense) xa uhanjiswa iqabane eliseleyo.
Akukho mda kwixabiso lepropati elingatshintshwa kwiqabane lakho kokubili ngexesha lokuphila kwakho emva koko. Ngenxa yokukhutshwa komtshato, irhafu yentlawulo ayinxalenye ye-equation planning equation kuze kube yilapho iqabane eliseleyo lidlula.
Ngaphandle kokufa komlingane osaphila, iintsapho ezininzi azidingeki zixhalabe malunga nokuhlawula irhafu yendawo yokuthunyelwa kwipropati ngenxa yokuxolelwa kwerhafu ye- federal estate . Ukuhlawulwa kwentlawulo yerhafu yexabiso lepropati, ngokweedola zase-US, ukuba umntu angadlulisela kuye kubaxhamli phambi kokuba kuhlawulwe irhafu yerhafu. Ngokuqinisekileyo umlinganiselo ngamnye umntu angashiya kwabanye emva kokufa okuya kukhululeka irhafu yerhafu, kwaye loo mali yokukhutshwa ikhutshwe ngokukhawuleza iminyaka kunye ne-federal property tax exemption kwi $ 5.45 yezigidi ngo-2016.
Ukuba wena kunye nomlingane wakho kunye nomlingane wakho kunye kunye nexabiso elibi lepropati lixelwe ukuba lube ngaphezu kwe-$ 5.45 yezigidi zemigangatho, ke kungenokuba ixesha lokuqalisa ukucwangcisa amacebo okunciphisa irhafu, okungabandakanya ukuchithwa kwe-inshorensi yobomi be-insured (ILIT).
Yiyiphi i-Insured Guaranteable Life Insurance (ILIT)?
I-inshorensi yobomi be-inshorensi engaphendukiyo ithuluzi lokucwangcisa i-estate elivumela ukuba kubekho ukukhutshwa kwe-inshorensi yobomi ukusuka kwerhafu yezindlu ngokusebenza njengomnini kunye nomxhamli we-inshorensi yobomi bomshuwalense.
Ukuba umnikazi wezomthetho we-inshorensi enkulu yobomi bomshuwalense uyadlula kwaye ixabiso lempahla yomntu lowo likhulu kakhulu ukuba ukuxolelwa kwerhafu yexabiso langoku, ukuxhomekeka kokufa kumgaqo-nkqubo kuya kuhlawulwa irhafu yerhafu. Kodwa nge-ILIT ekhonza njengomnini kunye nomxhamli, ngokukodwa isebenza njenge-tax-blocking "indoda ephakathi" phakathi kwe-inshorensi yokufa yomshuwalense kunye nabaxhamli bayo. Ukuze i-inshorensi yobomi izuze abo bafunyenwe, mhlawumbi abantwana baswelekileyo, i-ILIT inamalungelo abaxhomekeke kuyo umphathiswa kunye nokulawula imveliso evela kumgaqo-nkqubo. Inzuzo ye-inshorensi yobomi ngokuqhelekileyo ithetha ukunceda abaxhamli beerhafu ezinkulu zokuhlawula ixabiso ngaphandle kokucoca kwixabiso lefa ngokwalo, okungekho okanye kungabi yinto ekhoyo.
Nangona i-ILIT ingaba luncedo olukhulu ekudluliseni i-inshorensi enkulu yobomi ithola i-tax free-estate kwaye inika imali ukuba ihlawule nayiphi na irhafu yentlawulo kuyo yonke indawo, ayifuni ngaphandle kwehla.
I-Downsides ye-ILIT
Inkonzo yomshuwalense wobomi bomshuwalense (ILIT) ingenakuguqulwa (i-ILIT) kukuba, ngokuchazwa, ayinakuguqulwa, nto leyo ithetha ukuba xa isendaweni ayikwazi ukuguqulwa okanye ukulungiswa. Oku kuyintloko yokumisela ukuseka i-ILIT, njengoko ubomi kunye neemeko zitshintsha. Kodwa yile nto impawu ze-ILIT ezingabandakanyi kwi-inshurensi yobomi ephuma kwiirhafu zezindlu. Ekubeni i-trust iyinina yemigaqo-yinshorensi kwaye ayikwazi ukucinywa, i-insured ayikwazi ukuthathwa njengeziganeko zobunini, obona ukuba ingaba i-asethi ingaxhomekeke kwiirhafu zezindlu. Ezinye i-downsides ze-ILIT zibandakanya ubunzima bazo kunye neendleko ezihambelana nje kuphela ngokuseka i-trust kodwa nokuyilawula nokuyigcina. Nangona kunjalo, kwiintsapho ezinemihlaba emikhulu ngokwaneleyo ukuba ibe phantsi kweerhafu zezindlu, inkonzo yomshuwalense wobomi bomshuwalense engaphendukiyo yinto efanelekileyo yokucinga.
Ingaba Intsapho Yakho Inokuzuza Ngalo Mthetho?
Ekubeni injongo ephambili ye-ILIT yinkcitho yokuhlawula irhafu, qwalasela ukuba kwaye ubukhulu bakho buza kubonakaliswa njani kwiirhafu zomhlaba kunye neseburhulumenteni. Ekubeni imithetho yerhafu yezindlu iya kutshintshwa rhoqo kwaye inzuzo yakho ngokwayo ingahle iguquke ngokugqithiseleyo ngexesha elide, ungadinga ukuphindaphinda isigqibo esingaphambi kweLIT. Le yilapho ummeli wecebo lokuceba kunye / okanye umcebisi wezezimali unokuncediswa.
Ukumisela i-insured Insured Insurance Trust
Ukuba kuthe kwagqitywa ukuba i-ILIT isicwangciso esincinci sokunciphisa irhafu kwintsapho yakho, kuya kufuneka usebenze kunye negqwetha ukuseka i-trust. Ngokufanelekileyo, uya kukhetha igqwetha elijongene nokucwangciswa kwezinto. Ukuze uqulunqe umqulu wethemba kwaye ufake isicwangciso sakho sempahla endaweni, kufuneka wenze izigqibo ezininzi kuquka:
- Ngubani oza kuba ngumphathiswa we-trust?
- Ngubani oza kuba ngumzuzi we-inshorensi yobomi?
- Ngaba uya kuthenga umgaqo-nkqubo womshuwalense wentsholongwane ngaphakathi kwetrust okanye ngaba uya kutshintshela umgaqo-nkqubo okhoyo?
Xa usenza ezi zigqibo, aziguquki njengoko uthelekisa ukukholelwa kokuphila okupheliswayo . Ngokwethemba lokuphila elingaphendukiyo, ulahlekelwa nguwo wonke uguquko. Ngakolunye uhlangothi, ngokukhawuleza ukuba uhlala ubuncinci eminye iminyaka emithathu emva kokuba uthumele umgaqo-nkqubo we-inshorensi yobomi kwi-ILIT (akukho ncinane ixesha elide elifunekayo kwimigaqo-nkqubo ethembekileyo ngokwayo iyithengayo), yonke inzuzo yomshuwalense wakho wobomi iya kudlula ngaphandle ifa, mhlawumbi kulondoloze ifa lakho i-bill tax estate.