Kuita Kushandiswa Kwemurume Akashata Asingashandisi Imba Imitero Yekutengesa
Chii chinokonzerwa nekugadziriswa kweMutero Wemitengo Imba inoreva?
Kusununguka kwekubhadhara mutero kunosanganisira kuti kana mumwe murume akafa uye asingashandisi zvakakwana mari yake ye $ 5,000,000 (mugore ra2011, kana $ 5,120,000 muna 2012, $ 5,250,000 muna 2013, $ 5 340 000 muna 2014, uye $ 5 430 000 muna 2015) federal estate tax kubhadhara, ipapo mumwe anoramba aripo anogona kuita sarudzo kuti atore kusunungurwa kusina kushandiswa uye kuwedzera kune iye anoramba aripo.
Ndeipi pfungwa huru, yakarurama? Zvakanaka, cherechedza mupfungwa kuti kare "AB Trust" system yakagadzirirwa kuita izvo sarudzo dzinoshandiswa dzinoita. Pasi peAB Trust chirongwa chekugara, kana mudzimai wekutanga akafa, iye kana nzvimbo yake ichagoverwa kuva matariro maviri akasiyana, imwe yakaenzana ne federal estate tax exemption (iyi "B Trust"), uye iyo inobata mari iyo inodarika chikamu (ichi ndicho "A Trust"). (Cherechedza kuti kana kukosha kwemuvakidzani wemurume akafa hakuna kudarika kuregererwa kwemutero, iyo chete "B Trust" ichada kugadziriswa uye inobhadharwa mari.) Nokuparadzanisa nhengo yemurume akafa kune zvikamu zviviri, chirongwa cheA AB Trust chinobvumira B B kuvimba kunopfuura mutero-mutero kusununguka kune vagari venhaka mushure mokunge mumwe wavo anenge ari mupenyu afa.
Uye sezvo mudzimai anenge achiripo achava nekodzero yokubhadhara mitero iyo inogona kushandiswa kune kukosha kweimba yavo, chirongwa cheAbr Trust chichabvumira vaviri vakaroora kuti vapfuure kaviri federal estate tax exemption pasina federal property estate mitsva. (Cherechedza: Mune dzimwe nyika dzinounganidza imwe nyika yepamusoro mutero, "ABC Trust" kuronga kunokosha panzvimbo yaAbr Trust kuronga.)
Asi ikozvino, nekutaridzika kwekugadziriswa kwemutero wemutero , vanhu vakaroorana havafaniri kushandisa AB Trust kuronga kushandisa mari yevakaroorana yekusunungurwa kwemitero.
Kuenzanisa Muenzaniso
Somuenzaniso, kana Bob naSally vakaroorwa uye Bob anofa muna 2011 uye anongoshandisa $ 3,000,000 ye $ 5,000,000 federal estate tax kuregererwa, saka Sally angasarudza kutora Bob asingashandisi $ 2,000,000 kusunungurwa uye kuwedzera kumutero wake wemutero. Achifungidzira kuti Sally haana kushandisa chero chekubhadhara mutero weimba yake yezvipo zvoupenyu uye anoita kuti sarudzo dzisarudze, saka Sally achava nemari ye $ 7 250 000 muna 2013 (Bob akashandisa $ 2,000,000 kusunungurwa pamwe neSally $ 5 250,000 chikwereti = $ 7 250,000 mukana).
Nzira Yokuita Nayo Kusarudzwa Zvakanaka Kusarudzwa
Saka Sally anoenda sei pakuita sarudzo kuti ashandise kubhadhara mari yaBob isingashandisi mutero? Kuti mudzimai akasiyiwa aite zvakanaka kuti sarudzo dzishandise kusunungurwa kwemutero wemuvakidzani asina kufanira, musikana anenge aripo anofanirwa kuisa IRS Form 706 , United States Estate (uye Generation-Skipping Transfer) Mutero Wadzokera. Fomu 706 inokonzerwa kana kuti isati yapera mwedzi mipfumbamwe mushure mekufa kwomumwe mukadzi wevakafa; kunyange zvakadaro, kuwedzera kwemwedzi mitanhatu kunogona kukumbirwa nokuisa Fomu yeRS 4768 , Chikumbiro Chekuwedzera kweNyika Kuisa Dzoka uye / kana Pay Pari US Estate (uye Generation-Kupera Kuchipfuura) Mitero, pazuva kana zuva risati rasvika reFomu 706.
Cherechedza: Musi waFebruary 17, 2012, IRS yakabudiswa Zuva 2012-21 , iyo inopa kuti kune dzimwe nzvimbo, sarudzo dzinoshandiswa dzinogona kuitwa mukati memwedzi gumi nemashanu kubva musi wekufa kunyange kana mudzimai akararama akakundikana kuisa Fomu 4768 panguva yakakodzera.
Ndeipi Ramangwana rekugadziriswa kweZvitsa Imhosva Kutengesa?
Kunyange zvazvo zviyero zveTrUIRJCA zvakagadzirirwa kupera musi waDecember 31, 2012, zviyero zveATRA zvakagadzirisa kusarudzwa kusingaperi kune vakaroorana. Zvechokwadi, chinhu chipi nechipi chinonzi Washington "chinogara" chiripo zvachose kusvikira chisarudzo chaitwa kuti chinofanira kuchinjwa.