Impembelelo yeRhafu yeTrust Trust
Ngokwe-Code Revenue Revenue, igama elithi "umniki-mali" uchaza nayiphina into ethembekileyo apho umntu odala i-trust ethethwe njengomnini wepropati kunye nezinto eziphathekayo ngenjongo yentlawulo kunye neenjongo zerhafu .
Ngamazwi e-IRS, u-trustor trust one "apho umnikezeli ... agcina amandla okulawula okanye aqondise imali engenayo okanye i-asethi."
Oku kwahlula ukubeka amathenda omnikezeli kwisigaba "sithemba" sokuhlala. Abathembi, ababizwa ngokuba ngabanikezeli-mali, banokuphelisa lo hlobo lokuthembela. Banokuzilungisa kwaye benze utshintsho kubo nanini na ixesha nje ngokuba bahlala bekhono ngokwengqondo.
Indima yeGrant
Umniki-mali usebenza njengomphathiswa wethemba lakhe lokuphila, ukugcina amandla okulawula imali engenayo kunye neempahla. Umnikezeli unako igama okanye utshintshe abaxhamli bezithemba, kwaye unokugqiba isigqibo sokuba ngubani ofumana inzuzo yengeniso. Unako ukulawula ukhetho lwezithuba ze-trust kunye nokulawula imali yokuxhasa imali. Ngenxa yokuba umnikezeli ngokwakhe ugcina onke amalungelo, nayiphi na ingeniso i-trust trust eyenza yona ihlawuliswa kuye.
Iingxowa zokuphila ezikhuselekanga kunye neeNkcazo zokuHlala ezingapheliyo
Nangona zonke iinkolelo zokuphila ezikhuselekayo zibhekwa njengento yokunika inkxaso ngexesha lobomi bomniki-mali, ininzi "amathenda angenakuguqulwa " ayikho i-trustor trusts.
Kwiimeko ezininzi, umnikezeli wethemba elingenakutshintshwa alithethi ingeniso ye-trust kwibuyiselo yakhe yerhafu kuba unika umnini kunye nokulawulwa kweempahla ebezibeke kuyo. Akasabakho - i-trust is.
Kodwa njengazo zonke iirhafu, ezinye izinto zikhoyo.
Ithemba elingenakutshintsho linokuphathwa njengento yokuthembela ngabanikezeli ngeenjongo zerhafu xa umnini-mali ehlangene neemfuno ze-Internal Revenue requirements ukuba abe ngumnikazi wezinto. Kule meko, ukuthembela okungenakutshintsho kunokungahlawulwanga njengenxalenye yerhafu eyahlukeneyo kwaye umnini-mali uya kuhlawulwa irhafu kuyo yonke ingeniso yayo.
Iingxowa-mali zoNcedo
Ezi zithemba ezingaguqukiyo zibizwa ngokuba "ngamatyala anikezelo ngamabango" ngenxa yokuba ziqulunqwe ukunyanga umniki-mali njengomnini weenjongo zerhafu yengeniso kodwa kungengenjongo yentlawulo yerhafu. Iingxelo ezixhasayo zithemba ingeniso ekubuyiselweni kwayo kwaye zihlawula nayiphi irhafu efanelekileyo, kodwa i-asethi ye-trust ayifakiwe kwifa le-granter xa efa ngenjongo yentlawulo ye-estate Xa umniki-mali enokusebenza njengomphathiswa wethemba lokukhusela kwaye ngokuqinisekileyo ugcina ukongezwa kobunikazi phezu kweempahla ezibekwa kuyo, ezo zinto zihlala zinegalelo kwixabiso lakhe lokurhafisa.
Umthetho wesizwe kunye nesixhobo sokuthenjwa, esibizwa ngokuba yi-trust deed, sinqume ukuba i-trust ithoxiswa okanye ayinakuguquka. Ukuba ithenda elithembayo alichazi ukuba ukuthembela akunakuguquka, iindawo ezininzi ziya kucinga ukuba ziyakunqunyulwa.
QAPHELA: Imithetho yendawo kunye neendawo zenguqu zihlala ziguquka, kwaye le ngcaciso ingabonakali utshintsho olutshanje. Nceda uqhagamshelane ne-akhawunti okanye ummeli we-tax-to-date tax or advice advice. Ingcaciso equlethwe kweli nqaku ayithethi yerhafu okanye isiluleko sezomthetho, kwaye ayifaki indawo yerhafu okanye isiluleko somthetho.