Dzidza Pamusoro peA AB Vimba muChirongwa Cheimba

Vakaroorana vanogona kuwedzera kushandiswa kwemashure avo maviri ehurumende kubva pamitero yevasimba vachishandisa AB Trust sezvo chikamu cherongwa hwavo hwemigwagwa. IAv Trust system inogona kugadziriswa pasi pemhuri yakaroorana ' Kupedzisira Kuda uye Testamende kana Kurarama Kwekuchengetedzwa Kwekuchengetedza . I "A Trust" inowanzonzi "Marital Trust," "QTIP Trust," kana "Marital Deduction Trust." I "B Trust" inowanzonzi "Bypass Trust," "Credit Shelter Trust," kana kuti "Family Trust."

AB Kutenda uye Kugadziriswa kweZvitsa Imhosva Kutengesa

Cherechedza kuti kutanga muna 2011, federal property tax exemption yakagadziriswa pakati pevakaroorana. Izvi zvinotumidzwa se " kushandiswa kwekuregererwa kwemitero " uye zvinoreva kuti kana mumwe murume anofa muna 2011 kana kuti gare gare uye iyo yose iyo federal property tax exemption haifaniri kuvhara mitero yeimba , ipapo chikamu chisina kushandiswa chemhuri yomurume akafa mutero wekubhadhara mutero unogona kuwedzerwa kune yakasara yemukana wekutengesa mutero. Izvi, zvinoreva kuti mugore ra2014 vaviri vakaroora vachakwanisa kupfuurira kusvika $ 10,680,000 kune vagari venhaka avo vasingabhadharwi ne federal estate mhindu kunze kwekuda kushandisa AB Trust kuronga.

Saizvozvowo kusabatwa kwemutero wekutengesa mutengo kwakakonzera kupera kweAl Trust? Kwete chaizvo. Kana vakaroorana vane mahedheni akasiyana-siyana evanhu vanopedzisira ekuwana, zvakadai semuviri wechipiri kana kuti gare gare apo mumwe nomumwe wavo ane vana vavo ivo vanoda kuti vagare nhaka yavo pachavo mushure mekunge vose vakaroorana vafa, zvino vaviri vacho vachada kushandisa yeAbr trust kuronga kuitira kuti ave nechokwadi chokuti avo vanozvimiririra ivo pachavo vachava ivo vanogona kubatsirwa.

Uyezve, kubva kuHawaii iye zvino ndiyo nyika chete pakati pehurumende inotora mutero wemugove wakaita kuti hurumende isabhadharwe mutero pakati pevakaroorana, AB Trust kana ABC Trust kuronga kunogona kudiwa mune zvematunhu aya kuitira kuti vashandise zvose zviri zviviri vakaroorana 'state estate tax exemptions.

Pakupedzisira, hurumende yechizvarwa-kutsika mutero wekutengesa mutero haisi kutakura, saka vakaroorana vanoda kuwedzera kudyidzwa kweGST yavo kusunungurwa vachada kushandisa AB Trust kana ABC Trust kuronga kuita kudaro.

Nzira yekuti AB Trust Planning inoshanda sei

Hezvino nzira iyo AB Trust inoshanda nayo kuwedzera kushandiswa kwevakaroorana mubhadharo yemitero:

1. Vose vacho vanobatanidza zvakakodzera maAt Trust mutauro muChirongwa Chavo chekupedzisira neTestamende kana Hupenyu Husingarambi Hwakachengetedzwa. Cherechedza kuti izvi hazvifanirwe kuedzwa pasina rubatsiro rwegweta rakagadzirirwa kugadzirisa nzvimbo .
2. Vakaroorana vanoparadzanisa zvinhu zvavo kuitira kuti mumwe nemumwe ave nehuwandu hwemari yezita rake muzita rake kana nezita reRevocable Living Trust yake. Iri danho rinokosha uye rinofanira kuitwa kuitira kuti AB Trust system ishande. Nenguva dzakawanda, vakaroorana vanosiya zvinhu zvavo munyaya dzekubatana uye izvi zvinopedza zvachose kushandiswa kweAv Trust system kubvira apo inowani yefa ichaenda zvakananga kumukadzi anoramba aripo kunze kwekufa kwomudzimai wako wekupedzisira kana Will Revocable Living Trust .
3. Kana mudzimai wekutanga akafira muna 2013, iyo yekutanga $ 5 250 000 yaizobhadharwa muB Trust, uye kana mudzimai wekutanga akafira muna 2014, mari yekutanga 5 540 000 yaizobhadharwa muB Trust. Izvi zvinobudirira zvinoshandisa kuregererwa kwehurumende kubva pamitero yemitengo yewawakaroorana naye kufa. I B Trust inogona kunge yakanyatsochinja uye inoshandiswa kuti ibatsirwe nemudzimai anoramba aripo nevana kana vamwe vanobatsirwa.

1. Kana hupfumi hwemurume akafa huri kupfuura $ 5,250,000 muna 2013 kana $ 5340 000 muna 2014, ipapo mari yakawanda inobhadharwa muA Trust. Izvi zvinoderedza kubhadhara kwemitero yemitengo pane zvinhu zviri pamusoro pekuregererwa kwemumwe mukadzi akafa kusvikira mushure mokufa kwewakaroorana naye. Pamusana pekuderedzwa kwemitero yeimba iyi, A Trust haina kushanduka zvishoma uye inogona kushandiswa chete kumubatsiro wemudzimai anoramba aripo. Mukuwedzera, mutemo wezvematongerwo enyika unoda kuti mudzimai anoramba aripo anofanira kuwana mari yose kubva kune A Trust kuitira kuti zvikwanire kubhadhara mari isingagumi .
2. Apo musikana anenge ari mupenyu akazofa, mudiwa anenge achiripo acharamba ane mukana wekutengesa mutero. Kana kuregererwa kuri $ 5 340 000 apo mumwe wavo anenge ari mupenyu anofa, iyo yekutanga $ 5 340 000 yemararamiro akasiyana-siyana akaroorana achapfuura mutero usingabhadhari kune avo vanozopedzisira vapiwa. Chero chii chinopfuura $ 5,340,000 chichabhadharwa.

1. Zvinhu zvakasara mu B Trust pfupa pfuma yemutero kune vasingagadziri vekupedzisira. Izvi ndezvekuti B Trust yakashandiswa kumusangano we federal estate mushure mekuregererwa kwemumwe mukadzi wokutanga kufa, saka chero chakasara mu B Trust chichapfuura mutero usingabhadhari mutero. Izvi zvinogona kupa mhepo inonyanya kukosha kumudzikinuri wekupedzisira kana mudzimai anenge achiri mupenyu haafaniri kushandisa zvinhu kubva paB Trust uye vanoramba vachikura mukukosha munguva yekugara kwomurume achiri mupenyu.
2. Zvinhu zvakasara muA Trust zvichabhadharwa sechikamu chemugove wechirume. Sezvambotaurwa pamusoro apa, mutero wematoro paA Trust unoderedzwa zvakanaka kusvikira mushure mokunge mumwe wako anenge afa aripo.
3. Nhamba yeA Trust inoramba iripo mushure mekubhadhara mitero yemutero inobhadhara inopfuurira kune avo vanozopedzisira vawana. Cherechedza kuti vatsigiri veA Trust uye B Trust vanogona kunge vakasiyana.

Sezvinoratidzwa pamusoro apa, kushandiswa kunobudirira kweHT Trust system inobvumira vakaroorana kuti vapfuurire kusvika ku $ 10,680,000 kune avo vanogadzirisa zvekupedzisira, vasingabhadharwi neyese federal property tax. AB Kutarisira kuronga kunobvumirawo vakaroorana kuderedza mitero yemaimba vachivimbisa kuti nzvimbo dzavo dzakasiyana dzichazopfuura kune avo vanobatsirwa nesarudzo yavo uye nenzira yavanosarudza.

Kugadziriswa kweMutengo Wemitero Imba

Kana kukosha kwemukadzi wevakafa ari pasi pekukosha kwe federal estate tax exemption kuitira kuti pasina chido chekugadza nekubhadhara iyo A Trust, ipapo chikamu chisina kushandiswa chekuregererwa kwemutero wemumwe mukadzi akafa chingaendeswa uye kuwedzerwa kune Mukana wekuchengetedza mutero wemuvakidzani wakasunungurwa nekutumira nguva ye federal estate tax return, Fomu yeRS 706. Izvi zvichave zvakakosha kune vakaroorana vane nzvimbo dzakapoteredza (somuenzaniso, mukaro wechipiri kana kuti gare gare apo mumwe mukadzi anenge akapfuma kupfuura mumwe) kana kuti Imba yemudzimai inowedzera zvakanyanya kukosha mushure mokufa kwewawakaroorana naye.