Grantor Retained Annuity Trust kana GRAT

Rudzi Rwakasiyana Rwusinganzwisisiki Gifting Trust

Murengeti akachengeterwa Annuity Trust, kana GRAT kwenguva shoma, rudzi rwakasiyana rwekuvimba kusingachinjiki kunobvumira Tendamaker / Grantor kuti adzore kutarisana nematambudziko uye, kana Mutendi / Mvumo achiita makadhi avo zvakarurama, ipapo huwandu huzhinji hweupfumi hunogona kutamiswa kudzikira kuchizvarwa chinotevera nokuda kwekuti hapana nzvimbo kana zvipo zvemari.

Ko GRAT Inoshanda Sei?

Heano mhedziso yakawanda yekuti GRAT inoshanda sei:

1. Mupiro / Mutendi anoita kuti hupfumi hupiwe muzita re GRAT uye, sezvinonzi zita racho, rinowana kodzero yekuwana mari yegore negore yekubhadhara kwemakore . Apo izwi re GRAT rinopera, chii chakasara mu GRAT chinogoverwa kune vanovimba vanovimba (vana kana vamwe vanobatsirwa nechisarudzo chaAror's / Trustmaker).

1. Nhamba yemari yekubhadhara iyo inotarisirwa kubhadharwa kuna Grantor / Trustmaker munguva ye GRAT inoratidzwa nekushandisa chiyero chekuda kufanana chinotarirwa mwedzi neIndaneti chinonzi chikamu che7520. Iyo chikamu che7520 chikamu cheDisemba 2013 chika 2.0% uye chichawedzera kusvika ku2,5% munaJanuary 2014, izvo zvichiri kunyanya kwazvo. Nokuda kwechati chinoratidza zvekare uye zvekare chikamu chikamu 7520, tarisa kuZvikwereti Zvitsva / Kuongorora kwewebsite yeLeimberg.com.
2. Mupiro / Mutongi anogona kuisa mari yekubhadhara kuitira kuti ienzane zvakaenzana nechikwata chechikwata chechikamu che7520, zvinoreva kuti zvinyorwa zvose zvezvinhu zvakasimudzirwa mu GRAT zvichadzorerwa kune Grantor / Trustmaker nenzira ye annuity payments uye hapana chichasara kugoverwa kuvana kana vamwe vanobatsirwa apo GRAT inoguma. Kunyange zvazvo kazhinji kutengeswa kwezvinhu zvaiva nemumwe munhu mukutendeseka kusingagoneki kuti kubatsire mumwe munhu zvingaonekwa sechipo chepa federal chipo chemitero , ne GRAT sezvo zvinyorwa zvese izvo zvakatamiswa zvingadzoka kune Grantor / Trustmaker, kukosha kwechipo kuvakabatsiri ve GRAT kuchave kana kuti yava pedyo ne $ 0. Izvi zvinonzi "zeroed-out GRAT."

1. Saka nei mumwe munhu angaita izvi - kuisa chivimbo chekubatsira kune mumwe munhu kunze kwekuti atore zvinhu zvose zvakare nenzira ye annuity payments? Iyi ndiyo iyo kubhejera kunopesana nematambudziko anouya mumufananidzo - nokuti Grantor / Trustmaker ari kutengesa kubhadhara kwekuti zvinhu zvinotamirwa kupinda mu GRAT zvichange zvichikosheswa muhuwandu hwepamusoro uye kupfuura chikamu chechikamu che7520 chikwereti, saka apo Mupiro / Muvimbisi kugamuchira mari yekubhadhara mari , vatsigiri ve GRAT vachagamuchira maitiro e GRAT assets pane kukosha kwavo kwave kuchikoshesa kupfuura chikamu chechikamu 7520.

Ndezvipi Zvipingamupinyi zvekushandisa GRAT?

Nechikamu che7520 chikamu chave chakaderera se 1.0% mugore rapfuura, zvinhu zvinotarisirwa kuti zvikoshese muhuwandu hwepamusoro uye kupfuura zvinongova 1.0% kusvika ku 2.0% zvinogona kutamirwa kupinda mu GRAT uye zvakare kutora chikamu chakawanda cheimba pasi kune avo vanobatsirwa ne GRAT apo izwi rinoguma. Iko kune, zvisinei, zvakaderera zviviri kushandisa GRAT:

1. Zvinhu zvakatumirwa ku GRAT zvinogona kukura pamwero wakaderera pane chikamu che7520. Kana iyi ndiyo mhaka, ipapo Grantor / Trustmaker achangobva kugamuchira zvakare chivimbo chekuvimba pane kukosha kwayo kwakaderera uye ichava kunze kwemari yepamutemo yakabhadharwa kuisa GRAT.
2. Mupiki / Mutongi anogona kufa panguva ye GRAT. Kana iyi ndiyo mhaka, iyo yose iyo inotamirwa mu GRAT ingadzokera zvakare kune imwe nzvimbo ye Grantor / Trustmaker uye inokweretwa nokuda kwekutengesa mutengo , uye Grantor / Trustmaker ichavawo mari yepamutemo yakabhadharwa simbisa GRAT.

Chii chakakosha?

GRATs haisi yevanhu vose kana chero chero rudzi rwemari. Mupiro / Muvimbisi anofanira kunge achida kutora gumbo uye bheti kuti nzvimbo inotamirwa kupinda muGATAT ichapedza chikamu chechikamu che7520 chikamu, kuti Mupiro / Muvimbisi achararama kuti aone kuguma kwenzwi re GRAT, uye kuti Mupiro / Trustmaker haazodiwi chipo chechipo gare gare muhupenyu kubhadhara mari yekugara kana kutarisira kwenguva refu .

Kunze kwezvipingamupinyi zvinorondedzerwa pamusoro apa, chimwe chinhu chinokosha chokucherechedza ndechokuti Mutungamiri Obama akarwisa GRATs sechirongwa chekudzikisa dzimba mune zvaanenge achangobva kugadzirisa zvirongwa. Izvo zvirongwa zvebhajheti zvinorwisa GRATs pazvikamu zviviri: (1) GRATs inofanira kutarisirwa kuva nenguva shomanana yemakore gumi, zvichiwedzera kuwedzera mukana wekuti Mupiro / Mutongi achafa munguva yekutenda uye kuita kuti GRAT assets ibudiswe kudzokera muAritor's / Trustmaker's taxable estate , uye (2) Zeroed-out GRATs dzaizobviswa uye panzvimbo pacho dzichishandurwa ku GRATs dzichadikanwa kuti dzive nechinonyanya kukosha kune zvipo zvepazvipo. Zvose izvi zvingashandura zvakanyanya kushanda kweGATAT semhando yekugadzirisa mitero. Kuti uwane mamwe mashoko pamusoro peizvi nezvimwe zvebhadha bhadharo zvingada kuderedza kana kunyange kubvisa kubudirira kwehutano hwakasiyana-siyana hwekugadzirisa mitero, tarisa kuThe Future of the Federal Estate Tax?

Kana uri kutarisa GRAT, ndiyo nzira chete yekuziva kana iri iyo yakakodzerwa yekutengesa mitero yekutengesa iwe nemhuri yako ndeyekutarisana nemuteereri wenharaunda .