Yintoni i-ABC Trust?

UkuCwangciswa koRhumo lweRhafu kaRhulumente kwiZiko elitshatileyo

Xa kucwangciswa ukunciphisa irhafu ye-federal tax, izibini ezitshatileyo zingasebenzisa inkqubo ye-AB Trust ukutshintshisa ngokuphindwe kabini i- taxeral tax exemption tax to their inheritors free from tax state property tax. Kodwa kwiinkoliso ezininzi eziqokelela irhafu yendawo ehlukeneyo, ukucwangciswa kwezithethe ze-AB ezithembekileyo zingenza ukuba inxalenye ye-B Trust ihlawuliswe xa umlingani wokuqala efa. Faka inkqubo ye-ABC Trust yokucwangciswa kwezindlu ezibini ezitshatileyo, ezaziwa nangokuthi "ukucwangciswa kwetrust gap" kunye nokwenza "ukhetho lwaseburhulumenteni be-QTIP," apho kwiindawo ezimbalwa zivumela ukuhlawulwa kweerhafu zombuso kunye neentlawulo zomhlaba zichazwe kude emva kokuba ukufa komlingane.

Ngoko usebenza njani u-ABC Trust?

Ukuqonda ukuCwangciswa kweTrasti ye-AB

Ukuze uqonde indlela inkqubo ye-ABC Trust isebenza ngayo, kufuneka uqale ukuqonda indlela inkqubo ye- AB Trust isebenza ngayo.

Ukuba isibini esitshatileyo sinesicwangciso se-AB Trust, ke xa iqabane lokuqala lifa inani elilinganayo nokuxolelwa kwerhafu ye-federal iya kuxhaswa ngemali kwi-B Trust kwaye nayiphi na ngaphezulu kwesi sixa siya kuxhaswa ngemali kwi-A Trust. Ntoni le nto? Isebenzisa umxolelwane werhafu lomntu oshonile wokuxolelwa kwerhafu ukwenzela ukuba xa iqabane eliseleyo lifa, oko kushiywe kwi-B Trust akuyi kuhlawuliswa kwifa lomlingane ohlala kuyo. Iqabane eliseleyo liya kukwazi ukushiya inani elilinganayo nokuxolelwa kwerhafu ye-feral estate kubantwana okanye abanye abaxhamliweyo, ngaloo ndlela avumela izibini ezitshatileyo ukuba zidlule kabini ukuxolelwa kwerhafu ye-federal ngaphandle kweerhafu zezindlu.

Kodwa kwenzeka ntoni kwiimpahla ezishiye kwi-A Trust?

Nangona ezi zinto ziza kuhlawuliswa njengenxalenye yesakhiwo somlingane osaphila, ukuhlawula irhafu kuya kufakwa emva kokuba umlingane ohlala eswelekileyo efa.

Nasi umzekelo: UJoe noMariya bafanele i-$ 12 yezigidi, kwaye xa uJoe efa ngo-2013 unayo i-$ 6.25 yezigidi egameni lakhe elilodwa okanye i- Revocable Living Trust kunye nesicwangciso sakhe sempahla siquka u-AB ukucwangcisa ukucwangcisa.

Ngaphantsi kwezi ngxelo, i-$ 5.25 yezigidi ziya ku-Joe B B Trust kunye ne-$ 1 yezigidi ziya ku-Joe's A Trust, zombini inzuzo kaMary, kwaye akukho ntlawulo yomhlaba oza kuhlawulwa ngenxa yokufa kukaJoe. Kunoko, xa uMariya efa emva kokufa kweB B akuyi kuhlawulwa irhafu kuba isetyenziselwa ukuxolelwa kwerhafu ye-Joe kwaye kuphela okuseleyo kwi-A Trust kuya kubhatalwa njengenxalenye yendawo kaMariya.

Faka i-Gap Tax Tax Gap kunye nokusetyenziswa kwe-ABC Planning Planning

Ukusebenzisa izinto ezifanayo ngasentla, kuya kwenzeka ntoni ukuba uJoe noMary behlala eTennessee, eqokelela irhafu yerhafu eyahlukeneyo yomhlaba ngaphezu kwerhafu ye-federal tax and unikezela ukukhululwa kwemali ka-1.25 yezigidi ngo-2013? Xa u-Joe efa u-5.25 wezigidi kufuneka ahambe kwi-B Trust kunye ne-$ 1 yezigidi kufuneka ahambe kwi-A Trust, kodwa ngenxa yokuba imali exhaswa ngemali kwi-B Trust idlula kakhulu i-$ 1.25 yezigidi ze-Tennessee ukuxolelwa kweerhafu, kuya kuba ne-Tennessee malunga ne-498.750 yezigidi emva kokufa kukaJoe. Ngaloo ndlela, i-$ 5.25 yezigidi ziya kungena kwi-B Trust kwaye i-$ 501,250 kuphela iya ku-A Trust.

Ukuba, nangona kunjalo, icebo likaJoe noMariya liceba ukuba lixhamle kwinkqubo ye-ABC Trust, ngoko endaweni yeJoe iya kuhlulwa ngokulandelelana:

• Iimali eziyizigidi eziyi-1.25 ziya kungena kwi-B Trust - ukukhululwa kweenjongo zombuso kunye nesebe

• Izigidi ezigidi ezingama-4 ziya kungena kwi-C Trust-state QTIP kuphela, ukuxolelwa kwiinjongo zomthetho
• Iigidi eziyi-1 yezigidi ziya kungena kwi-A Trust-state kunye ne-federal QTIP

Ngaloo ndlela, icebo le-ABC Trust liza kubangela ukuba akukho Tennessee okanye i-taxeral estate tax efunekayo ngexesha lokufa kukaJoe.

Yintoni enokuthembela ku-ABC Planning Planning?

Njengoko kuboniswe ngentla apha, iB Trust iya kubamba i-Tennessee tax exemption exemption ye $ 1 yezigidi, i-C Trust iya kubamba umda phakathi kwe-Tennessee yentlawulo yokuhlawula irhafu kunye ne-federal estate exemption tax exemption ye $ 4 yezigidi, kwaye i-A Trust iya kubamba. Ngaloo ndlela, i-C Trust iyayichaphazela ngokufanelekileyo inkokhelo yentlawulo ye-Tennessee kunye ne-federal tax tax kwi-gap ye-$ 4 yezigidi phakathi kweTennessee kunye neentlawulo zeempahla zedolophu kude kube emva kokufa komlingane osweleyo, kodwa ugcina i-$ 5.25 yezigidi zemali yentlawulo ye-taxeral estate. isizukulwana.