Upenyu Husingagadziriswi Inishuwarenzi (ILIT) is Powerful Estate Planning Tool
Nhanganyaya yeZimba Mitero
MuUnited States, une kodzero yekuendesa pfuma yako nefuma kumunhu anobatsirwa kana kuti anobatsirwa pashure pokufa kwako.
Kunyange iwe uine kodzero iyoyo, hurumende yehurumende (uye dzimwe hurumende) inobata kodzero yekubhadhara kukosha kweimba iyoyo uye kuunganidza chikamu chavo. Mutero wekutengesa ndeyekuti mutero unounganirwa maererano nehuwandu (iyo yakakosha yemari yemari, kunyatsotsanangurira) yezvinhu zvako paunotapudza, zvinoreva kuti kunyange iwe usingakwanisi kuripa mutero iwe uri mupenyu, imba yako inogona.
Kana nzvimbo yako iri pasi pemutero wemitengo paunenge uchipfuura, mari iyo inowanikwa nevatsigiri vako pakupedzisira inogona kuderedzwa zvikuru. Vanhu vazhinji havafariri kubhadhara mitero yakawanda kupfuura iyo inonyatsodikanwa, kunyange mushure mekufa, saizvozvo kune iyo mhuri dzine upfumi hungave huri pasi pemitero yekutengesa, kukwanisa kugadziriswa kwemari kunokosha.
Imhosva yeMhuri uye Estate Tax Exemption
Nekuda kuva nekuda uye kugadziriswa kwenzvimbo kunokosha kune ani zvake anoda kutarisa kuti pfuma yavo inofamba mushure mokunge vapfuura kana kuti vanowana kuchengetwa kwevana vavo vaduku (pakati pezvimwe zvidikanwi zvinokosha), kuronga kuti mari inogona kuwanikwa inowanikwa mumhuri dzomumwe munhu mambure anokosha nekuda kwemazuva ano emitero yekuregererwa kwemitero uye kusarudzwa.
Chokutanga ndechokuregererwa kwemhuri , iyo inofanirwa kuti avo vanoparara vari vagari vemuUnited States vanokwanisa kuwana mari isingagumi yekubvisa, zvichireva kuti hapana mutero unogona kuwanikwa chero ipi neipi kana zvinhu (zvinosanganisira kubva kune inishuwarenzi yehupenyu) paunotamirwa ku mudzimai anoramba aripo.
Panewo muganhu wehuwandu hweimba inogona kuendeswa kune wako wako zvose panguva yehupenyu hwako uye shure. Pamusana pekuregwa kwemuchato, mitero yemapurisa haisi chikamu chekugara kwemari yekugara kusvikira musikana anenge apona achienda.
Kunyangwe parufu rwomumwe wavo, mhuri dzakawanda hadzifaniri kunetseka pamusoro pokubhadhara mitero inotengeswa pfuma nemhaka yeferaleral estate tax exemption . Mutero wekutengesa mutengo inokosha yeimba, maererano nemadhora emadhora eAmerica, kuti munhu anogona kutamira kune avo vanobatsirwa musati mutezo wekutengesa uripo. Icho chiri chekuita mari iyo munhu mumwe chete anogona kusiya kune vamwe mushure mekufa izvo zvisingasunungurwi estate tax, uye kuti kuregererwa kwemari kwave kuchikwira kwemakore akawanda ne federal estate tax exemption pa $ 5.45 mamiriyoni muna 2016.
Kana iwe newawakaroorana naye mumatare ekukodzera uye nehuwandu hwehupfumi hunofanirwa kunge huri pamusoro pe $ 5.45 mamiriyoni, zvino zvingava nguva yekutanga kutaura mazano ekuderedza mitero, izvo zvinogona kusanganisira inshuwarisi yema inshuwarisi yehupenyu (ILIT).
Chii chinonzi Irrevocable Life Insurance Trust (ITIT)?
Inishuwarenzi yehupenyu husingagadziriswi kutendwa isiri yekugadzirisa matongerwo emaguta inobvumira kuti zvigone kusarudzwa kwehushandi hwehupenyu hwehutano kubva kune mutero wematoro nekuita semuridzi wega uye anobatsirwa nemishuwarenzi yehupenyu.
Kana mutemo wemutemo wehutano inshuwarisi yehupenyu ichipfuura uye huwandu hwehupfumi hwemunhu iyeye hukuru huripo huripo hutori hwekuregererwa kwemitero, zvino rufu runobatsirwa nemutemo unogona kunge huri pasi pemutoro weminda. Asi neIIT iyo inoshanda semuridzi wevose uye inobatsira, inowanzoita semutero wematoro-kudzivirira "murume wepakati" pakati pehushandi hwehushandi hwehupenyu hwekufa uye avo vanofanirwa kuwanikwa. Kuti inishuwarenzi yehupenyu inobatsire iyo inofanirwa, zvichida vana vafi, iIIT ine zvikwereti kune iyo mutastidzi achaisa mari uye anopa mari yacho kubva purogiramu. Inishuwarenzi yehupenyu inowanzofanirwa kubatsira vatsigiri vemahombekombe akawanda ekubhadhara mitero yekutengesa pasina kuvhara kune kukosha kweimba yacho pachayo, iyo inogona kana kuti isingave yakasviba.
Nokudaro neIIT ingava rubatsiro rukuru pakuendesa hushandi hwehupenyu hwehutano hwemari husina mutero uye huri kupa mari kubhadhara chero ipi zvayo yemitero kune imwe nzvimbo yose, haisi kuuya kunze kwekuderera.
The Downsides of ILITs
Imwe inshuwarisi yehupenyu inshuwarisi yekutendeseka (IIT) ndiyo, nedudziro, isingachinji, zvinoreva kuti kana pane imwe nzvimbo iyo inogona kushandurwa kana kuchinjwa. Ichi ndicho chinhu chinokosha pakugadzirisa IIT, sezvo hupenyu uye mamiriro ezvinhu achichinja. Asi ichi ndicho chimiro cheIITs chisingabatanidzi kune inshuwarano yehupenyu inobva kumitero yeimba. Sezvo chivimbo chiri muridzi wemishonga yveshuwarenzi uye haigoni kubviswa, bhizinesi haigoni kuonekwa seine zviitiko zvevhudzi, izvo zvinotarisa kuti kana kwete mari inogona kugadziriswa nemitero yeimba. Zvimwe zvakaderera zveIITs zvinosanganisira kuoma kwavo uye mari inobatanidza kwete chete nekugadzira chivimbo asiwo kuichengeta nekuichengeta. Kunyangwe zvakadaro, kune mhuri dzine nzvimbo dzakakura zvakakwana kuti dzive pasi pemutero wemitengo, inshuwarisi yeupenyu husingagadziri kutendwa ichiri chimwe chinhu chinofanira kufungisisa.
Mhuri Yenyu Ingadai Inobatsira Kubva paIITI?
Sezvo chinangwa chekutanga cheIIT chiri kutengesa mitero, fungisisa kana uye kuti zviyero zvakadini nzvimbo yako ichataridzirwa kuhurumende uye federal estate mitsara pauri uye kufa kwawakaroorana naye. Sezvo mitero yemitero yemunharaunda inowanzochinja uye mutevedzeri wako unofanirwa pachako unogona kuchinja zvikuru kwenguva, iwe unogona kuverenga nguva nenguva uchitora chisarudzo chekare chekusiya IITIT. Iyi ndiyo iyo gweta rekugadzirisa vagari uye / kana kuti wegadziri wemari anogona kubatsira.
Kugadzirisa Upenyu Husingagadziriki Inishuwarenzi
Kana zvakasarudzwa kuti iIIT ndiyo yakanakisisa yekukodzero yekodzero yemhuri yako, iwe unoda kushanda nemwe gweta kuti uise chivimbo. Zvakanaka, iwe uchasarudza gweta anonyanya kugadzirisa kugadzirisa nzvimbo. Kuti ugadzire dhidhiyo yekutendwa uye uise hurongwa hwako hwehupfumi panzvimbo, unofanirwa kuita zvisarudzo zvakasiyana kusanganisira:
- Ndiani achava mutrasti we trust?
- Ndiani achange ari mubhadharo wemari yveshuwarenzi yehupenyu?
- Iwe unenge uri kutenga inshuwarisi yehupenyu hutsva mukati mekutendwa here kana iwe uchange uri kutumira mutemo uripo?
Kana uchinge waita zvisarudzo izvi, hazvisi kuchinja sezvinoenzanisa chivimbo chekugara chinoparadzirwa . Nekutenda kusingaperi kusingagoneki, unorasikirwa nezvose zvinoshanduka. Kune rumwe rutivi, chero bedzi iwe uchirarama makore matatu kana mushure mokutumira inshuwarisi yehupenyu kuIIT (hapana hurefu hurefu hunodikanwa pamitemo iyo trust iwe pachayo inotenga), zvose zvehupenyu hweinishuwarenzi yeupenyu hwako huchapfuura kunze kwe nzvimbo, zvichida kuchengetedza imba yako sizable property tax bill.