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遗产规划工具

T在这里 are a number of techniques and estate planning tools that may be utilized to reduce or eliminate federal estate tax. Some of these include the unlimited marital deduction, gifting, and trusts. The use of life insurance may also be considered to provide the cash needed at death to pay federal estate taxes.

The material found on this site is for general information only. Concepts included on this site dealing with federal estate tax issues may not be the most acceptable or best option for your situation. You should consult your qualified tax professional for advice on your particular situation.

无限婚姻扣除

财产 passing to a surviving spouse is eligible for the federal unlimited marital deduction (assuming the spouse is a U.S. 公民). 因此, if a married person passes the entire estate to the surviving spouse, 无需缴纳联邦遗产税. 然而, at the second death the assets owned by the surviving spouse (assuming the spouse does not remarry), will be taxed in his/her estate for federal estate tax purposes.

The tax code passed on 1/2/2013 allows any unused exemption amount at the death of the first spouse to be added to the exemption amount of the surviving spouse (often referred to as "portability" of the exemption.

Wealth transfer objectives should be discussed with legal and financial advisors. Potential estate tax is one consideration in the total planning process.

统一的信用
(适用信贷金额)

The unified credit for 2023 (适用信贷金额) is $5,113,800. 这项抵免允许个人超过12美元,920,000英镑的财产留给配偶以外的继承人, 免联邦遗产税. This property can pass either while alive, (through gifts) or at death.

赠送

通过实施送礼计划, an estate owner can dramatically reduce the size of the taxable estate. 如果地产所有者不需要资产来维持生活, 放弃资产或许是有意义的, since the recipient may likely be the person who would receive the asset at death.

The advantage of gifting property while living is that the appreciation in the value and income from the gifted asset is removed from the estate. 然而, the estate owner who gifts property must realize that once the property is gifted, the estate owner loses all benefits and control of the property. 进一步, the income tax consequences (basis issues) must be also considered when gifting is contemplated.

2023年的年度捐赠免税额为17,000美元. 这个数额是按通货膨胀指数计算的. 如果丈夫和妻子一起做礼物, $34,000 (split-gift) can be given to an unlimited number of people every year, 没有赠与税的后果(尽管, a federal gift tax return must be filed in gift-splitting cases).

任何人都可以接受礼物. 例如, 可以想象,父母可以捐出34美元,000 to each child; grandparents could gift property to each child and grandchild. You can see the potential for large federal estate tax savings if a significant amount of property is gifted.

信托基金

A trust is used in estate planning to manage or dispose of property, 在授予人生前或死后. A trust can hold virtually any kind of property — real or personal — tangible or intangible, and can be as flexible as it needs to be to meet the estate owner's objectives.

 

Distributions from a trust can be arranged in any manner the grantor desires — in amount, 频率或授予人规定的任何目的.

Trust beneficiaries can generally be anyone or any institution named by the grantor.

The trust can be designed so that it can be changed whenever the grantor deems necessary or it can be set up so it may not be changed or revoked.

The trust can be established while the grantor is living or at death.

创建信托的原因有很多:

  • Asset management — the grantor or beneficiaries of the trust may lack the expertise to manage a large portfolio of assets.
  • To benefit the grantor — the grantor can receive income from the trust and control its assets.
  • To benefit or protect others — trusts can be set up for the care of minor children or incompetent persons.
  • 分割财产所有权在人之间分割财产所有权.
  • Federal estate or income tax purposes — trusts can contain provisions to reduce federal estate or income taxes.
  • 慈善用途.
  • 特殊需要规划.

Trustees can generally be anyone the grantor wishes, including the grantor himself. 共同受托人并不罕见. 一个受托人可以是授予人, 或者是家庭成员, whose role is to be sure that the grantor's personal objectives are met. The other trustee could be a bank or other financial institution that would make the investment decisions on behalf of the trust beneficiaries.

披露的信息

Neither State Farm® nor its agents provide tax or legal advice.

State Farm 人寿pp王者电子官网 Company (Not licensed in MA, NY or WI)
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