Kutaridzika kweZvitsa Imari Kutengesa

Dzidza NezveMutero Mutsva Wemitero Yekupona Vakaroorana

Musi waDecember 17, 2010, Mutungamiri Obama akasayina Mutero weRubatsiro, Inishuwarenzi yeUsemba Inopihwa basa, uye Job Creation Act ye 2010 ("TRUIRJCA" kwekfupi) kuva mutemo. Sezvimwe chikamu chemutemo uyu, kuchinja kwakakosha kwakaitwa kumitemo inodzora federal estate mitsva , mitero yezvipo uye chizvarwa chechikwereti kutumira mitero.

Mukuwedzera, TRUIRJCA yakataurira kwenguva yekutanga pfungwa ye "kutengesa" kwe federal estate tax kuregererwa pakati pevakaroorana nekuda kwegore ra2011 ne2012 yemitero.

Zvadaro, musi waJanuary 2, 2013, Mutungamiri Obama akanyorera American Taxpayer Relief Act ("ATRA" kwenguva pfupi) kuva mutemo.

Pasi pemiganhu yeATRA, kushandiswa kwemutero wemutero pakati pevakaroorana kwave kwakagadziriswa muna 2013 nemakore anotevera. Saka chii chinonzi "kusvibiswa" kwekuregererwa kwemitero kunowanzoreva?

Tsanangudzo yekugadzirisa kwekutengesa mutero

Mukutaura kwakajeka, kushandiswa kwesangano re federal property tax pakati pevakaroora zvinoreva kuti kana murume wekutanga wekutanga akafa uye kukosha kweimba yacho hazvidi kuti kushandiswa kwemhuri yevakafa yerusununguko kubva pamitero yezvivako , ipapo chikamu chekuregererwa yakanga isiri kushandiswa kune imwe nzvimbo yemurume akafa yaigona kuendeswa kumusikana anenge asara kuti asunungurwe kuitira kuti iye ashandise kusunungurwa kwemumwe mukadzi akafa asina kushandiswa pamwe chete nekuregererwa kwake pachake apo musikana anenge ari mupenyu akazofa. (Cherechedza kuti maererano nehurumende yemitero , ikozvino Hawaii inopa hutano muhutano hwehurumende, uye Maryland ichazotanga kupa hutsika hwehurumende yekutengesa mitero inotanga muna 2019.)

Mienzaniso yekugadziriswa kweZvitsa Imari Kutengesa

Mimwe mienzaniso inoshandisa nhamba inofanira kubatsira kufananidzira pfungwa yekushandiswa kwe federal estate tax kubhadhara pakati pevakaroorana:

Zarudzo Pasina Kubudirira

Anofunga kuti Bob naSue vakaroorana uye vane zvinhu zvavo zvose zvakanyorwa pamwe chete uye mari yavo inokosha ye $ 8,000,000, Bob anofa kutanga uye federal estate tax kuregererwa $ 5 340 000 pazuva raakafa, uye kushandiswa kwemutero wekutengesa mutengo pakati pevakaroorana hakusi inoshanda :

1. Pasi pemashoko aya, apo Bob anofa pfuma yake haazodi kushandisa chero mari yake ye $ 5,340,000 yekutengesa mutero sezvo zvinhu zvose zviri pamwe chete zvakatumidzwa uye kusagadziriswa kwemhuri kusingagumi kuchabvumira mugove waBob wezvinhu zvakabatanidzwa kuti zvigadziriswe kuSue nezvakarurama yokupona pasina kuunza chero federal mvumo yemitero.
2. Funga kuti panguva yekufa kwaSue mushure mekunge federal estate tax tax exemption isiri $ 5 340 000, mutero wematoro ndiwo 40%, uye Sue's estate ichiri kukosha $ 8,000,000.
3. NaBhook $ 5,340,000 yemari yekutengesa mutengo yakakwana yakaparadzwa zvachose, apo Sue akazofa iye anokwanisa kungodarika $ 5,340,000 pasina federal property estate. Nokudaro, Sue's estate ichabhadhara madhora 1,064,000 mumatoro emitoro mushure mekufa kwake:

$ 8,000,000 dzimba - $ 5,340,000 chikwereti = $ 2 660,000 kutengesa mari

$ 2,660,000 taxable estate x 40% estate tax rate = $ 1,064,000

Zarudzo Nekugadzirisa

Anofunga kuti Bob naSue vakaroorana uye vane zvinhu zvavo zvose zvakanyorwa pamwe chete uye mari yavo inokwana $ 8,000,000, Bob anofa kutanga uye federal estate tax kubhadhara $ 5 340 000 pazuva rekufa kwaBob, uye kushandiswa kwemutero wekutengesa mutengo pakati pevakaroorana kuitika:

$ 8,000,000 dzimba - $ 10,680,000 mukana = $ 0 taxable estate

1. Sezvakataurwa, apo Bob anofa pfuma yake haazodi kushandisa chero mari yake ye $ 5,340,000 yekodzero yemubhadharo sezvo zvinhu zvose zviri pamwe zvakatumidzwa uye kusagadziriswa kwemhuri kusingagumi kunobvumira kushandiswa kwekutsvaga kwekugoverwa kwaBob kwezvinhu zvakabatana ku Sue nekodzero ye kuponesa uye pasina kutora chero federal mvumo yemitero.
2. Funga kuti panguva yekufa kwaSue mushure mekunge federal estate tax tax exemption isiri $ 5 340 000, mutero wematoro ndiwo 40%, uye Sue's estate ichiri kukosha $ 8,000,000.
3. Itai kuti kuve nekugadzirisa kwekutengeswa kwemutero kweimba - Kushandisa pfungwa yekusunungurwa kwemutero wemutengo pakati pevakaroorana, pasi peizvi chokwadi Bob akashandiswa $ 5 340 000 mubhadharo wekutengesa mari ichawedzerwa kuSue $ 5,340,000 mukana, uye achipa Sue $ 10,500,000 kuregererwa.
4. Sezvo Sue aine "nhaka" yaBob isingashandisi mutero wekutengesa pfuma uye anogona kudarika $ 10,680,000 asingabhadharwi kubva ku federal estate imitero panguva yekufa kwake, Sue $ 8,000,000 yeimba haazobhadharwi chero federal property tax zvachose:

1. Nokudaro, kuenzanisa kwekukodzerwa kwemitero kuchachengetedza vagari venhaka yaBob naSue pamusoro pe $ 1,064,000 mumatare emitengo.
2. Cherechedza kuti Sue haazotori "nhaka" yekusunungurwa kwaBob kusingashandisi; panzvimbo pacho, inofanira kunge yakabata IRS Form 706, United States Estate uye Generation-Skipping Transfer ) Mutero Wekudzoka , kuitira kuti uite sarudzo yekutenderera kuwedzera kuregererwa kwaBob kusingashandiswi kubhadhara kwake. Ona Rev. 2014-18 pamitemo inokosha inoshandiswa kune zvivako zvezvikwata zvakaroorana zvakafa mushure meDecember 31, 2010, uye musi waDecember 31, 2013.

Kuenzanisa Kugadzirisa neA AB Trust System

Kusati kwaitwa kugadziriswa, nzira chete yekuti vakaroorana vaigona kupfuudza kaviri kutengesa mutero kune vagari venhaka yavo kwaiva kushandisa AB Trust system . Nekugadzirisa, zvisinei, kuparadzanisa nzvimbo yemumwe mukadzi akafa pakati peA Trust uye B Trust haisisina kukosha.