Zvipo zvekufa zvakabhadharwa inshuwarisi yehupenyu huri pasi pemutero wematambudziko mumamiriro maviri.
Kutanga, kana rubatsiro rwekufa runobhadharwa kune imwe nzvimbo ye inshurenzi, ipapo mari yose yehupfumi inowanikwa muimba uye zvichienderana nemutero wematoro. Chechipiri, kana munhu akafa akachengetedza purogiramu yacho musi wekufa, mari yose yekufa inowanikwa muimba yacho uye ichienderana nekutengesa mutengo.
Vanhu vazhinji vanodana vanhu sevanobhadhara, saka kubatsirwa nerufu hakubhadharwi kune imwe nzvimbo. Nzvimbo yemutero we inshuwarisi inowanzotungamirirwa nechechipiri kufungisisa, kureva, muridzi wemutemo. Unoziva here kuti ndiani ane yako inshuwarisi mitemo?
Ndiani Anoita Mutemo?
Inishuwarenzi isimboti pakati pomwene wemutemo uye kambani ye inshuwarisi. Mashoko emvumo anopa kuti mukutsinhana kwekubhadhara mari yemarikiti, kambani yeinishuwarensi ichabhadhara rubatsiro rwekufa kumunhu anogadzwa nomuridzi. Nguva yekubhadhara kwekufa kwefa ndiro zuva rekufa kweaishuwarenzi.
Muridzi ane kodzero dzese dzeupenyu muupenyu. Muridzi anogona kukwereta pamutemo, kubvisa purogiramu uye kugamuchira kukosha kwekubhadhara mari, anopa munhu anobatsira uye anoshandisa chero nzira ipi zvayo yekushandiswa kwekushandiswa kwezvikamu kana kutendeuka. Muridzi wacho ndiye munhu anoshanda kune inshuwarisi.
Kazhinji yenguva, mubvunzo wekuti ndiani anofanirwa kunge ari muridzi wemutemo wacho haukwanisi kukurukurwa apo kushanda kwe inshuwarisi kwapera. Kazhinji bhizinesi ndiye muridzi.
Somuenzaniso, kana murume achida kutenga inshuwarisi paupenyu hwake, kazhinji ndiye iye anenge akakumbira / muridzi. Upenyu hwemurume huri inshu, uye mudzimai anonzi zita rokutanga rokubatsirika nevana sevanenge vachiwana zvikwereti.
Kana murume akafa pakutanga, rubatsiro rwekufa runopiwa kumudzimai. Izvo zvizere zvakakwana zvekufa kwekufa zvinowanikwa munharaunda. Hazvikwanisi kubhadharwa mumamiriro ezvinhu aya nokuti inokodzera kubhadhara mari. Mudzimai iye zvino anokwanisa kuwana mari iyi, uye kunze kwokunge yapedzwa, ichava pasi pemutero wematoro muimba yake. Kana mudzimai akafa pakutanga, ipapo pamurume akafa, rubatsiro rwekufa runobhadhara kune vana. Sezvo murume wacho ari muridzi wemutemo, ruzivo rwekufa runowanikwa muimba uye huri pasi pemutero wematoro.
Kupona Mudzimai
Pasi pemazuva ano mutero wemitero, zvinhu zvakawanda zvinopfuurira kumudzimai anenge asara hazvisi pasi pemutero wematoro. Izvi ndezvokuti pane kuderedzwa kunowanikwa, kunonzi kuderedzwa kwewanano, kwekukosha kwezvinhu zvose zvinopfuurira kumurume anoramba aripo.
Kune vakaroorana vanoshandisa nzira iyi kumiganhu yavo yekugadzirisa, hapana mutero unobhadharwa kusvika pakufa kwomuponesi .
Ngatitangei kuti hakuna mumwe mukadzi anoramba aripo, zvichida nokuti mudzimai wacho akafanotanga, kana kuti chibvumirano chakanga chisina kuroorwa nenguva yekufa. Kana iyo yakagadziriswa yaiva muridzi weinishuwarenzi mitemo yekuchengetedza hupenyu hwake, kukosha kwakakwana kwekufa kwekufa kunoenderana nemutero wematoro. Ngatitange kufunga kuti mupi wemwana ndiye mwana wemukomana. Zvakadini kana, panzvimbo yekutsvaga kuva muridzi wemutemo, mwana wacho ndiye muridzi?
Kana mwana ane inshuwarisi yehupenyu inotorwa kumubereki wavo (s), pamusana pekufa komubereki zvikwereti zvinopiwa kumwana, kana kune chero munhu anobatsira mwana anoratidza. Ndezvipi zvakawanda zvekufa rufu zvinosanganiswa muimba yemubereki uye zvichienderana nemutero wematoro?
Zero. Ndizvozvo - zero. Rufu rwekufa runogamuchirwa musero.
Zviri pachena kuti hutano hwe inshuwarisi yehupenyu ndiyo inokosha inokosha yekuti mutero weimba unotarisirwa sei . Kana iyo chirongwa chaive che $ 500 000 uye iyo inzvimbo iri mu50% yebhakoni, tiri kutaura nezvekuchengetedza $ 250,000 mumutero.
Kuchinja hutano hwe inshuwarisi yehupenyu ndiyo nzira inokosha yekugadzira dzimba. Kushandurwa muhutori ndiko kutumirwa kwemurairo uye kunoonekwa sechipo. Kukosha kwechipo chinhu chinonzi "interpolated terminal reserve value" yemutemo. Iyo yakagadziriswa yekugadziriswa kwekuchengetedzwa kwehuwandu inhare yakawanda iyo kambani yeinishuwarenzi ichakupa iwe, uye iyo, pane zvandinosangana nayo, inoshanda nguva dzose kune chimwe chinhu chiri pedyo zvikuru nemari yemari yemutemo.
Nokuda kwekutora nzira yekubudirira mukubvisa kufa kwekufa kubva kune taxable estate, mutenzi wepakutanga anofanira kupona kutengeswa kwemakore matatu. Kana rufu rukaitika mukati memakore matatu ekutengeswa, chirevo chinoonekwa seiri muridzi wehurongwa uye kukosha kwakakwana kwebatsiro yekufa kunosanganiswa. Maitiro ehupenyu ndeokuti: Usamirira; ita kutengesa nokukurumidza sezvaungagona.
Vanhu vazhinji vanotamisa mitemo yavo kune kuvimba panzvimbo pane vana kana vamwe vanhu. Aya mavambo anonzi Irrevocable Life Insurance Trusts kana "ILO."