I-Stepped-Up Basis kunye neCarryover Basis
Yisiphi isiseko seRhafu kwiPropati?
Isiseko sepropati okanye nayiphi enye impahla iqhelekileyo imali ehlawulwa ukuthenga loo propati, kunye nexabiso lentuthuko ethile.
Kwimeko yeempahla kunye nezibophelelo, isiseko silingana nexabiso lokuthenga, ngelixa kunye ne-estate, isiseko silingana nentengo yokuthenga kunye nexabiso lezo ziphuculo zentlawulo.
Yiyiphi inyathelo eliphezulu kwiSiseko?
Kwiminyaka yerhafu ngaphambi ko-2010 nangemva ka-2010, abaxhamli belifa banelungelo lokunyathela kwisiseko sepropati enefa. Kungakhathaliseki ukuba yintoni ehlawulwa ngayo loo propati, umzuzi wakhe uzuze ifa lakhe ngosuku lokufa.
Nasi umzekelo. Ukuba i-decedent ikhokhele i-$ 100,000 yeqonga le-real estate kwaye ayizange yenze naluphi na uphuhliso lwentengo, kwaye ukuba ngomhla wokufa kwakhe ixabiso lemarike elifanelekileyo lepropati liye laya kuma-500,000, i-tax beneficiary basis in the property isuka I-100,000 ukuya kwii-500,000 zamaRandi-umahluko omkhulu oba ngowona mfuneko xa uthengisa kwaye unokuhlawulwa irhafu yengeniso.
Yiyiphi "iReformed Carryover Basis Regime?"
Iindlalifa ze-decedent zinekhethe lokuthatha isinyathelo esipheleleyo ngo-2010 okanye ukusebenzisa i-carryover regime.
Ukukhetha ukusebenzisa i-modified carryover imithetho yavelisa ukuba iindlalifa zingayifumana ixabiso lemarike elungileyo yepropati ye-decedent ngomhla wokufa okanye isiseko semali yengeniso yangaphambili kwipropati kunye nexabiso lentuthuko ethile, kodwa ngokuzenzekelayo.
Ukuba i-decedent ihlawulwe i-$ 3 yezigidi kwisigxina se- propati kwaye ayizange yenze naluphi na uphuculo lwentengo, kwaye ukuba ixabiso lexabiso lemarike yokufa ngo-2010 liye landa ukuya kwizigidi ezi-5 zamaRandi, iindlalifa ziza kudla ilifa kunye ne-carryover isibonelelo semali yengeniso ye $ 3 yezigidi. Kuthekani ukuba ixabiso lemarike elifanelekileyo lepropsi linciphile ukuya kwi-$ 2 yezigidi nje ngomhla wokufa? Izindlalifa kwipropati ziya kuba yizigidi ezigidi ezingama-2.
Isiseko se-carryover sasixhomekeke kwisilungiso phantsi kweemigaqo-siseko ze-carryover. Isiseko somhlaba odlulayo kumntu ongeyena ngaphandle komlingane osaphilayo singanyuswa ngama-$ 1.3 yezigidi, ngelixa ipropati idlula ngqo kumlingane osasalayo okanye kwi-propati echaphazelekayo yokuxhaswa kwepropati ukwenzela inzuzo yeqabane eliphilayo-elibizwa ngokuthi " I-QTIP "ithemba-inokunyuswa ngamawaka angaphezu kwezigidi ezingama-3 zamaRandi.
Imizekelo yokusetyenziswa kweMigangatho yeCarryover Basis yoMntu wePropati
Ukusebenzisa umzekelo wepropati eyayineentlawulo ze-$ 3 yezigidi kunye nomhla wokufa kwexabiso lemarike eyi-$ 5 yezigidi, umlingane ohlalayo unokunyusa i-tax income yangempela ukuze aguqule isiseko se-carryover ibe yi-$ 5 yezigidi.
Isiseko asikwazi ukunyuswa ngaphezu kwexabiso lemarike elifanelekileyo. Umxhamli ongeyena umlingane unokunyusa ukwanda kwe-carryover ngokufikelela kwi-$ 1.3 yezigidi. Isiseko sakhe se-carryover siya kuba yi-$ 4.3 yezigidi. A
Impembelelo kwiNtlawulo yeNgeniso yeMali
Ukuba umntu ongeyena umlingane onokufumana umthengi uthengise ipropati yakhe ngesigidi se-$ 4.3 yezigidi emva kokufa kwesigwebo sexabiso lemarike elungileyo ye-$ 5 yezigidi, uza kuhlawulwa irhafu yerhafu kwi-net income ye-700,000 ye-$ 000. xabiso kunye nesiseko sakhe se-carryover:
Qhathanisa oku ngeentengiso zepropati xa usebenzisa isistim esipheleleyo ngokusisiseko. Isiseko kwipropati siya kufakwa kwi-value-death-value of $ 5 yezigidi kwaye ukuthengiswa akuyi kuvelisa nayiphi na irhafu yentlawulo.
Yaye ukuba loo propati yayinesiseko sokuhlawula irhafu ye-$ 3 yezigidi kunye nexabiso lokufa kwexabiso lemarike elingu-2 yezigidi?
Isiseko esizuzwa yiindlalifa siza kuba yi-$ 2 yezigidi kuba isiseko asikwazi ukunyuswa ngaphezu komhla wokufa kwexabiso lemarike.