Shandisa, Chipo, Gadziro, uye Fambisa Nzira Yako Kuda Mutemo Wekufa Kwekufa Kwepasi
Kunyange zvazvo federal estate tax yakatanga kubviswa muna 2010, yakadzoka zvakare pamusi waJanuary 1, 2010, ine $ 5,000,000 kuregererwa iyo yakanga iriwo mugore ra2011 uye yakawedzera kusvika madhora 5,120,000 muna 2012. Musi waJanuary 1, 2013, mutero wekutengesa mutengo yaifanira kuderera kusvika ku $ 1 000 000, asi musi waJanuary 2, 2013, Mutungamiri Obama akaisa mutemo weAmerica Taxpayer Relief Act mutemo, izvo zvakagadzirisa zvachose ku federal estate tax mitemo .
Kunze kwe federal estate estate mitsva, vazhinji vanoongorora zvakare vanotarisa mitero yematoro, uye vashoma vanoongorora nyika inotora mitero. Kune vanhu vane madzinza avo vanozobhadhara muhurumende uye / kana federal level, vane zvingasarudzwa zvekuderedza mitero yemutero .
01 Shandisa Zvinhu
02 Zvipo Zvipo
Izvi zvinongoshanda zvakanaka kune avo vanonzwa vakasununguka kupa chikamu chemhuri yavo vachiri vapenyu. Sezvataurwa pamusoro apa, kazhinji nguva vanhu havagoni kupa chero chinhu nokuti vanotya kuti vachapedza mari vasati vafa uye kana vachinge vasarudza kuipa, havagoni kudzorera zvakare. Sezvo nekupedza iyo, kupa zvipo zvakananga kumhuri dzemhuri, shamwari kana rudo zvinongoshanda zvakanaka kune avo vasingatyi kupera mari.
03 Gadzira Chirongwa Chekugara
Kune vakaroora, kusanganisira vanoita zvepabonde vakaroorwa, kushandiswa kwezvinyorwa zveB AB kana kuti ABC Tsvimbo muurongwa hwavo hwemigodhi zvinogona kuderedza kana kupedza zvachose mapepa ehurumende uye zvematongerwo emitero anotarirwa maererano nenzvimbo dzavo. (Cherechedza: Kubvira muna 2011, federal estate tax tax exemption yakagadzirwa " inotakura " pakati pevakaroora, iyo yakabvisa kukosha kweA AB Trust kana ABC Trust kuronga kune vakawanda vakaroorana. Ona zvakawanda pane apa pasi apa # 4 pasi.) vari vaviri vakaroora uye vanhu vari voga, kushandiswa kweIndrevocable Life Insurance Trust ("ILIT" yekfupi) kubata uye kuine inshuwarisi yehupenyu inopa zvikomborero zviviri: (1) inshuwarisi yehupenyu ine ILIT ichabvisa kukosha kwehushandiro yveshuwarenzi kubva iyo inshuwarisi inotengesa imba; uye (2) mari inowanikwa muinishuwarenzi inogona kupa pakarepo mari yekubhadhara zvikwereti, mari uye mitero.
04 Bata Wakaroora
Sezvataurwa pamusoro apa, kutanga muna 2011 federal estate tax tax exemption yakagadzirwa "yepamusoro" pakati pevakaroora, izvo zvino zvinosanganisira vakaroorana vakaroorana. Izvi zvinoreva kuti kana mumwe mukadzi akafa muna 2011 kana gore rakapera uye iye federal estate estate tax exemption haisi kudiwa zvachose kudzivisa mitero yeimba, ipapo chikamu chisina kushandiswa chinogona kuwedzerwa kumusikana anenge achiripo. Izvi, chaizvoizvo, zvichabvumira vakaroora kuti vatange kusvika kusvika ku $ 10 000 000 + vakasununguka kubva kune federal property imisoro. Saka, kana uri muukama hwakazvipira asi usati waroora zvepamutemo, zvino chimbofunga kuroorana senzira yekuderedza mitero yeimba. Asi vamwe vakaroorana vanofanira kungwarira kuti vabvise AB Trust kana ABC Trust kuronga kubva kunezvirongwa zvavo zvehupfumi . Somuenzaniso, kana iwe newawakaroorana naye mune vakasiyana-siyana vanozopedzisira vawana (mune mamwe mazwi, iwe mumwe nomumwe une vana vako kana vamwe vanobatsirwa iwe waunoda kugara nhaka yako nzvimbo dzakasiyana), iwe newawakaroorana naye hamugoni kuvimba nekugadzirisa kuderedza federal property estate mune zvose zviri zviviri. Mukuwedzera, kusvika panguva ino, Hawaii ndiyo nyika bedzi inounganidza hurumende yehurumende iyo yakagadzirisa kushandiswa uye inotanga kushanda kuMadganis muna 2019, saka AB Trust kana ABC Trust kuronga zvingave zvichiri kudiwa kuronga hurumende yemitero mu vamwe vanoti.
05 Shandisa Advanced Estate Planning Techniques.
Pane zvipo zvakasiyana-siyana zvekugadzirira zvakagadzirirwa kuderedza mitero yeimba uye asi uchikubvumira kuti uchengetedze mari yekuwana mari, iyo inofanira kuderedza kutya kwekubuda kwemari usati wafa. Chikafu kuburikidza neMhuri Limited Liability Company inopa zvose kugadziriswa kwemitero yepamusoro uye kuchengetedzwa kwemari. Vakaroorana vanogona kushandisa zvakanakisisa zvipo zvekuregererwa kwegore negore uye zvipo zvehupenyu hwavo hwekubhadhara mitero kuburikidza nekugadzira Spousal Lifetime Access Trust, kana kuti "SLATs," kuitira kuti vabatsirane. Kuumba kuvimba kwechipo, zvakadai seCharitable Remainder Trust, kunokupa rubatsiro rwekubhadhara mutero unobhadhara kana tariro yakabhadharwa uye inopa imba yako rubatsiro rwekubhadhara mutero mushure mekufa kwako. Munhu Akakodzera Bhuku Rekuchengetedzwa Tariro inokubvumira kuti ugare mumusha mako kwemakore uye ipapo imba inopfuurira kune vagari venhaka yako patsika rakaderedzwa yeimba uye chipo chemari mushure mekupera kwenguva.
06 Enda kuNyika yeNyika
Kana iwe zvino uri kurarama kune rimwe remamwe maitirwo anotevera anounganidza mamiriro ematunhu ehurumende uye / kana mutero wenhaka - Connecticut , Delaware , District of Columbia , Hawaii, Illinois , Iowa , Kentucky , Maine, Maryland, Massachusetts , Minnesota , Nebraska , Itsva Jersey , New York , Oregon , Pennsylvania, Rhode Island, Tennessee , Vermont kana Washington - saka funga kutamira kune imwe nyika isingatengeri pfuma uye / kana mutero wefa . Kunyange zvazvo izvi zvingaita sechinhu chisina kukodzera, chinangwa ndechekuti kunyange kune imwe nzvimbo yepamusoro iyo inogona kureva kuponesa zviuru zvemadhora mumitero yekufa iyo ichagara mumhuri pane kuenda kuhurumende. Kuti udzidze zvakawanda maererano nehurumende yemitero, tarisa ku State State Tax uye Chart Exemption . Kuti udzidze zvakawanda maererano nehurumende yemitero, tarisa kuHurumende yeHurumende yeTero .