Ukunyameka koKhutshwa kweRhafu yeNdawo

Funda malunga noNyulo Olutsha lweNtela yokuPhumela abafazi

Ngomhla ka-Disemba 17, 2010, uMongameli uBrazil wasayina iSibonelelo soRhafu, iNkonzo ye-Inshorensi yokungasebenzi, kunye noMthetho wokuDalwa kweYobhi ka-2010 ("TRUIRJCA" ngokufutshane). Njengengxenye yalo mthetho, ukuguqulwa okuphawulekayo kwenziwa kwimithetho elawula irhafu ye-federal tax , iintlawulo zesipho kunye nesizukulwana esaqhawula irhafu yokuthumela.

Ukongezelela, i-TRUIRJCA yazisa okokuqala ngcamango "yokuphatheka" kwerhafu ye- federal tax exemption phakathi kwamaqabane abatshatileyo kwiminyaka yerhafu ka-2011 no-2012.

Emva koko, ngoJanuwari 2, 2013, uMongameli uBrazil wasayina uMthetho weMali oyiNtlawulo yeMali yaseMerika ("ATRA" emfutshane) ibe ngumthetho.

Ngaphantsi kwemiqathango ye-ATRA, ukukhutshwa kwentlawulo yokuhlawula irhafu phakathi kwezibini ezitshatileyo zenziwe unomphela kwi-2013 nangeminyaka ezayo. Ngoko "ukuthini" ukukhululwa kwentlawulo yerhafu kuthetha ntoni?

Inkcazo yokuPhathwa kweNtlawulo yoTyala

Ngokwemigaqo elula, ukukhutshwa komrhumo werhafu we-federal phakathi kwezibini ezitshatileyo kuthetha ukuba xa umlingane wokuqala efa kwaye ixabiso lefa alifunanga ukusebenzisa lonke umxokelelwane womntu oshonile kwi-tax estate , ke umrhumo wokuxolelwa ayengasetyenziswanga kwisakhiwo somlingane oshonile angadluliselwa kwi-exemption of spouse's exemption ukuze asebenzise umxolelwane ongasetshenziswanga nomlingane oshonile kunye nokuxolelwa kwakhe xa umlingane osasalayo efa kamva. (Qaphela ukuba ngokumalunga neerhafu zomhlaba , okwangoku kuphela iHawaii inika ukulungeleka kwinqanaba likarhulumente, kwaye iMaryton iya kuqala ukunikela ukukhutshwa kwetyala lokuhlawula irhafu yelizwe eliqala ngo-2019.)

Imizekelo yokuPhathwa kweNtlawulo yokuThuthwa kweNtlawulo

Eminye imizekelo esebenzisa iinomboro kufuneka incede ukubonisa umxholo wokukhutshwa komrhumo werhafu we-federal phakathi koomtshato:

Isiphumo ngaphandle kokuPhatha

Ucinga ukuba uBob noSue batshatile kwaye zonke iimpahla zabo zibizwa kunye kunye nexabiso labo ziyi-8,000,000 zamaRandi, uBob uyafa kuqala kwaye i-feraleral exemption tax exemption yi-$ 5,340,000 ngosuku lokufa kwakhe, kwaye ukukhutshwa kwentlawulo yerhafu phakathi kwabatshatileyo ku sebenza :

1. Ngaphantsi kwezi ngqinalo, xa uBob efa i-estate yakhe akayi kufuneka ukusebenzisa nayiphi na imali ye-$3,340,000 yokuhlawulwa kweerhafu njengoko yonke impahla idibene kunye kunye nokunciphisa umtshato ongenamkhawulo kuya kuvumela isabelo sikaBob sezinto ezidibeneyo ukuba zitshintshwe ngokuzenzekelayo ukuze zihanjiswe ngokufanelekileyo lokusinda ngaphandle kokubandakanya nayiphi na irhafu yentlawulo yomhlaba.
2. Cinga ukuba ngexesha lokufa kukaSue emva kokufa kwemali yentlawulo ye-federal kusekho i-$ 5,340,000, izinga lokuhlawula irhafu lingama-40%, kwaye i-estate ye-Sue iyakuthatha i-$ 8,000,000.
3. Ukuxoshwa kwerhafu ye-5,340,000 ye-Bob ehlawulwa ngokupheleleyo, xa i-Sue ifile kamva iphela idlula i-$ 5,340,000 ikhululekile kwiirhafu zomhlaba. Ngaloo ndlela, ifa likaSue liya kuhlawulwa malunga ne-$ 1,064,000 kwiirhafu zomhlaba emva kokufa kwakhe:

I-8,000,000 ye-estate-$ 5.340,000 ukukhululwa = i-$ 2,660,000 yexabiso elihlawulwayo

Imali engama-2,660,000 ehlawulwa irhafu x 40% yentlawulo yexabiso lomhlaba = $ 1,064,000

Isiphumo esinokuPhatha

Ucinga ukuba uBob noSue batshatile kwaye zonke iimpahla zabo zibizwa ngokubhaliweyo kunye nexabiso labo li-$ 8,000,000, uBob uyafa kuqala kwaye ukukhululwa kwentlawulo ye-federal estate yi-$ 5,340,000 ngosuku lokufa kukaBob, kunye nokukhutshwa kwentlawulo yerhafu phakathi kwabatshatileyo siphumo:

I-8,000,000 ye-estate - i-$ 10,680,000 yokuxolelwa = i-$ 0 ehlawulwa irhafu

1. Njengokuba ngasentla, xa uBob efa ifa lakhe akuyi kufuneka ukusebenzisa nayiphi na i-$3,340,000 yokuhlawuliswa kweerhafu yokuhlawula irhafu njengoko yonke impahla idibene ngokubhaliweyo kwaye ukuchithwa komtshato ongenamkhawulo kuvumela ukutshintshwa ngokuzenzekelayo kwesabelo sikaBob sezinto ezidibeneyo ukuze aphumelele ukusinda kwaye ngaphandle kokubandakanya nayiphi na irhafu yentlawulo yomhlaba.
2. Cinga ukuba ngexesha lokufa kukaSue emva kokufa kwemali yentlawulo ye-federal kusekho i-$ 5,340,000, izinga lokuhlawula irhafu lingama-40%, kwaye i-estate ye-Sue iyakuthatha i-$ 8,000,000.
3. Faka ukukhutshwa kwentlawulo yokuhlawula irhafu - Ukusebenzisa umgaqo wokukhutshwa kwentlawulo yexabiso lomhlaba phakathi kwabatshatileyo, phantsi kwezi ngxelo uBob angasetyenziswanga ukuhlawulwa kweerhafu ye-$ 5340,000 kwi-Sue $ 5,340,000, ekunikezeni i-Sue i-$ 10,500,000 yokuxolelwa.
4. Ekubeni uSue uye "uzuze" ukuxolelwa kwerhafu engasetshenziswanga yerhafu kwaye angadlulisa imali engama-10,680,000 ehlawulwa kwiirhafu zomhlaba ngexesha lokufa kwakhe, i-Sue ye $ 8,000,000 yexabiso ayiyi kuhlawulwa nayiphi na irhafu yerhafu:

1. Ngaloo ndlela, ukukhutshwa kwentlawulo yokuhlawula irhafu kuya kusindisa izindlalifa zikaBob kunye no-Sue malunga ne-$ 1,064,000 kwiirhafu zomhlaba.
2. Qaphela ukuba uSue akayi kuzuza "ngokuzenzekelayo" ukukhululwa kukaBob okungasetshenziswanga; Kunoko, kufuneka ukuba afake iFayile ye-IRS i-IRS, i- United States Estate kunye ne-Generation-Skipping Transfer ) ngexesha elifanelekileyo lokubuyisela iRhafu , ukwenzela ukwenza unyulo oluxhasayo lokufaka isicelo sokuxolelwa ngaphandle kukaBob. Jonga uMz. 2014-18 kwimithetho ekhethekileyo esetyenziswa kwiindawo zokutshata ezitshatileyo ezafa emva kukaDisemba 31, 2010, nangaphambi koDisemba 31, 2013.

Ukuthelekisa ukuPhathwa kweNkqubo kunye ne-AB Trust System

Ngaphambi kokumiselwa kokuphatheka, yindlela kuphela yokuba imibhangqwana esatshatileyo idlule ngokuphindwe kabini ukuxolelwa kwerhafu yezindlu kwiindlalifa zabo kwakufuneka isebenzise inkqubo ye- AB Trust . Ngokuphathekayo, nangona kunjalo, ukwahlula isakhiwo somlingane oshonile phakathi kwe-A Trust kunye neB Trust akusafuneka.