Chii chinonzi ABC Trust?

State Estate Planning Tax for Vakaroorana

Panogadzirira kuderedza federal estate mitsva, vakaroorana vanogona kushandisa sangano reAB Trust kuti vashandise zvakapetwa kaviri feraleral estate tax kubhadhara kune vagari venhaka dzavo pasina federal property tax . Asi mune dzakawanda dzinotaura kuti dzinounganidza dzimba dzavo dzakasiyana nedzimba, kuronga kweA AB kuvimba kunogona kukonzera chikamu cheB Trust chibhadharwe apo mumwe wekutanga anofa. Pinda kuAbc Trust system yekugadzirisa mazano kune vakaroorana, vanozivikanwawo se "gap trust planning" uye vachiita "state QTIP sarudzo," iyo mune zvishomanana zvehurumende inobvumira kubhadhara mari yehurumende uye yehurumende yemitero kuti idzoserwe kusvikira mushure mekunge kufa kwomumwe wako kufa.

Saka basa raA AB Trust rokugadzirira sei?

Kunzwisisa Maitiro eBod Planning

Kuti uzonzwisisa kuti ABC Trust inoshanda sei, iwe unofanira kutanga uchinzwisisa kuti sei AB Trust inoshanda.

Kana murume nemudzimai vane AB Trust varongwa, iyo apo mumwe wekutanga anofa muzana wakaenzana ne federal estate tax exemption ichabhadharwa muB Trust uye chero chinhu pamusoro peiyo mari ichabhadharwa muA Trust. Izvi zvinoitei? Inoshandisa mutoro wemurume akafa feralpri estate tax exemption kuitira kuti kana musikana anenge ari mupenyu apera afa, chii chakasara mu B Trust hachikwanisi kubhadharwa mune imwe nzvimbo yaanogara yemudzimai. Mukadzi anenge aripo achazokwanisa kusiya mari yakaenzana neyeye federal estate tax exemption kune vana kana vamwe vanobatsirwa, nokudaro vanobvumira vakaroorana kuti vapfuure kaviri federal estate tax kubhadhara pasina misha yemitengo.

Asi chii chinoitika kune zvakasara muA Trust?

Kunyange zvazvo zvinhu izvi zvichange zvakabhadharwa sechikamu cheimba inenge yasara yemuvakidzani, kubhadhara mutero kuchadzorerwa kusvikira mushure mokunge mumwe wavo anenge afa.

Heano muenzaniso: Joe naMariya vanofanirwa $ 12 Mamiriyoni, uye apo Joe akafa muna 2013 ane $ 6.25 mamiriyoni mune zita rake rakasiyana kana Revocable Living Trust uye chirongwa chake chinosanganisira AB Trust kuronga.

Pasi pemashoko aya, $ 5.25 mamiriyoni achaenda kuna Joe's B Trust uye $ 1 mamiriyoni achaenda kuJoe's A Trust, zvose nokuda kwekubatsirwa kwaMariya, uye hapana federal estate tax ichave yakaguma nekuda kwekufa kwa Joe. Pane kudaro, Maria paanozofa B Trust haingabhadharwi kuteresa sezvo yakashandiswa kusvika kuJoe's tax exemption uye chete izvo zvakasara muA Trust zvichabhadhara sechikamu cheimba yaMariya.

Ita State State Tax Gap uye Kushandisa ABC Trust Planning

Uchishandisa zvinhu zvakafanana pamusoro apa, chii chaizoitika kana Joe naMaria vaigara muTennessee, iyo inounganidza imwe nzvimbo yehurumende yepamusoro kuwedzera kune federal estate tax uye inopa $ 1.25 mamiriyoni ehurumende kusunungurwa muna 2013? PaJoe akafa $ 5.25 mamiriyoni anofanirwa kupinda muB Trust uye $ 1 mamiriyoni anofanirwa kupinda muA Trust, asi nokuti mari inobhadharwa muB Trust inopfuura kudarika $ 1.25 mamiriyoni eTennessee mutero wekutengesa mutero, kuchava neTennessee mutero inenge $ 498 750 mushure mekufa kwaJoe. Nokudaro, $ 5.25 mamiriyoni achaenda muB Trust uye chete $ 501,250 achaenda kuA Trust.

Kana, zvakadaro, Joe neMaria purogiramu yemigodhi yakanyorerwa kuti iwane ruzivo rweAbc Trust system, saka panzvimbo yaJoe's estate ichaparadzaniswa sezvizvi:

• $ 1.25 Mamiriyoni achaenda kuB Trust - kusunungurwa kune chinangwa nehurumende

• $ 4 mamiriyoni achaenda kuC Trust - nyika QTIP chete, kusunungurwa kune zvinangwa zvehurumende
• $ 1 Mamiriyoni achaenda kuA Trust - nyika uye federal QTIP

Nokudaro, urongwa hweAbc Trust huchaita kuti hapana Tennessee kana federal imisoro yemitero inokonzerwa panguva yaJoe kufa.

Chii C C Trust muna ABC Trust Planning Do?

Sezvakaratidzwa pamusoro apa, B Trust ichabata mutero wehurumende yeTennessee mutero we $ 1 mamiriyoni, C Trust ichaita mutsauko pakati pekuregererwa kwemitero yeTennessee uye federal property tax exemption ye $ 4 mamiriyoni, uye A Trust ichabata zvakasara. Nokudaro, C Trust inogadzirisa zvakakwana kubhadhara kweTennessee uye federal estate mitsva pamusana we $ 4 mamiriyoni pakati peTennessee uye federal imisoro yemitero kusvikira mushure mokunge mumwe wavo anenge afa, asi achiri kuchengetedza $ 5.25 million federal estate tax chizvarwa.