Zvakafanotaurwa Nezveramangwana reZimba Mitero, Chipo Chipo, uye GST Mitero
Nhepfenyuro ye Current Estate Tax Mitemo
Usati wataura nezvemangwana yemitero yemitengo, zvakakosha kunzwisisa zvinowanikwa zvino federal estate tax mitemo uye kana mitemo iyi inogona kuchinjwa munguva ichangopfuura.
Pasi pemutemo wekare, federal estate tax tax exemption yaifanira kubviswa zvikuru kubva pamadhora 5,120,000 muna 2012 kusvika ku $ 1 000 000 muna 2013, uye mutero wekutengesa imari wakarongerwa kutumuka kubva 35% kusvika 55%. Asi mangwanani-ngwanani muna 2013, American Taxpayer Relief Act (kana kuti ATRA yenguva pfupi) yakapfuudzwa, iyo, sezvataurwa pamusoro apa, inofunga kuti yakaita mitemo inodzora federal estate mitsva , mitsara yezvipo uye chizvarwa-kutsika kutengesa mitero kusingaperi kwe2013 uye mberi.
Pasi peATRA, federal estate tax , chipo chechipo, uye chizvarwa-kutsika kutengesa mitero kwakagadzirirwa pa $ 5,000,000 asi inofanira kuenzaniswa nehutengo hwekuwedzera kubva muna 2011. Izvi zvinoreva kuti kuregererwa kwega kwega kwakagara pa $ 5 340 000 muna 2014 uye kwakawedzera kusvika ku $ 5 430 000 muna 2015.
Izvi kuwedzera muhuwandu hwekuregererwa maererano nehuwandu hwekutengesa hucharamba huchiri kuenderera mberi. Mukuwedzera, ATRA yakaronga mutero wepamusoro, mutero wechipo uye chizvarwa-kutsika mutero wokubhadhara mutero pa40% uye kwakaita kuti kushandiswa kwemitero yeimba uye zvipo zvepahoro zvipo pakati pevakaroorana vanogara nokusingaperi muna 2013 nemakore anotevera.
Ndezvipi Zvikwereti Kubhadhara Mitero?
Nezvikwereti izvi zvigaro pamatare makuru akadaro, yakafungidzirwa ne Tax Tax Center iyo inenge 3,800 migwagwa chete yaifanira kubhadhara mitero inowanikwa muna 2013. Nokudaro nhamba shomanana yevateresi vakafa vari pasi pe federal estate tax, zviri nyore kuti fungidzira kuti Congress inogona kutamira kuderedza kuregererwa uye kuwedzera mitero yepamusoro yemitero kuitira kuti iwane mari. Kuti hurumende iwedzere mari inokosha, Congress inofanira kuisa kusunungurwa pane nhamba yakaderera zvikuru, yakadai sekudzokera kumadhora 1 000 000, uye kuisa mutero wepamusoro zvakanyanya, sa 55%. Sezvo Congress yakatova nemukana wekutendera nhamba idzi chaiyo dzichatanga kushanda musi waJanuary 1, 2013, asi panzvimbo iyo dzakasarudza kuwedzera chikwereti kune $ 5,000,000 uye kuverenga uye zvishoma chete kuwedzerwa mutero kubva pa35% kusvika ku40%, hazvigoneki zvikuru kuti kuregererwa uye mubairo kuchashandurwa munguva yemberi iri pedo, uyewo hazvigoneki kuti mutero wematoro uchabviswa zvachose munguva yemberi iri mberi sezvo kuregererwa kwave kuchionekwa sekuti kune rupo uye kunongoramba kuchiwedzera.
Closing Estate Kutarirwa Kwemitero "Loopholes"
Saka kana chikwereti chekuregererwa hachikwanisi kubatanidzwa chero nguva ipi zvayo nokukurumidza, saka chii chinogona kuitwa neCongress muimba yemutero inowedzera kuwedzera mari?
Kutarisa mubhadharo weMutungamiri Obama wehurumende pamusoro pemutungamiri wehurumende kunopa nzira yeCongress yekuita basa rekuvhara dzakawanda zvekutengesa mitero ye "futi" iyo yakabvumira vapfumi vakawanda kuti vafambe vachionga zvinhu kunze kwenzvimbo dzavo, nokudaro vachideredza tsika kubva kune imwe nzvimbo yekutengesa mitero , uye kugadzira " Dynasty Trust " iyo ichaenderera mberi kwemakore mazhinji munguva yemberi uye haizombotorizve zvakare kune federal property tax purposes.
Pasi pfupiso yezvinobudiswa zvebhajeti izvo Congress inogona kushanda maererano nekumutsa mabhiriyoni muhupenyu uye zvipo zvemari zvemari pamwe chete nevashoma vachawedzera mitero yemari yemari.
Shandura Mitemo Yekutonga GRATs
Muongorori wekuchengetedzwa kwe annuity trust (GRAT) inonyanya kushandiswa kutendeseka, iyo, kana yakarongeka zvakanaka uye inotarisirwa, ichapfuura nhumbi kune vanobatsirwa naGATAT pasina rusununguko rwechipo uye kuderedza kukosha kweimba yepaipa.
Muchikamu cheGATAT chirongwa, munhu anopa mari anopa zvinhu zvakasiyana-siyana muzita re GRAT uye anoramba ane kodzero yekuwana mari yegore negore yekubhadhara kweimwe nguva yemakore. Apo izwi re GRAT rinoguma, chii chakasara mu GRAT chinogoverwa kune vanovimba vanovimba (vana kana vamwe vanobatsirwa nemusarudzo).
Sei mumwe munhu angaita izvi - kuisa chivimbo chekubatsira kune mumwe munhu kunze kwekuwana zvinhu zvose zvakare nenzira ye annuity payments? Nokuti kuisa GRAT ibheti sezvo mutapi ari kubhadhara chaizvoizvo kuti zvinhu zvakatumirwa ku GRAT zvichakoshesa muhuwandu hwepamusoro uye kudarika chikamu chechikwereti chinotarisirwa kubhadharwa semhando ye annuity. Nokudaro, apo anopa mari achadzosera zvimwe zvezvinhu zvakatumirwa ku GRAT nenzira yemari yekubhadhara mari, kukoshesa kwezvinhu zviri mu GRAT pamusoro uye kudarika mari yaidiwa yemari ichapfuura kune vanobatsirwa GRAT kunze kwenharaunda yeimba rusununguko rwemitero yezvipo.
Imwe pfungwa inoita kuti GRAT ive nzira inofadza yekupfuurira pfuma ndeyokuti kazhinji kutengeswa kwezvinhu zvakagadzirwa nemumwe munhu mukutenda kusingagadziriki kuitira kuti mumwe munhu aonekwe sechipo chepa federal chipo chemitero , ne GRAT kubvira zvinyorwa zvose yezvinhu zvakasimudzwa zvingadzoka kumunhu anopa rubatsiro, kukosha kwechipo kune avo vanobatsirwa ne GRAT ichava kana kuti yava pedyo ne $ 0. Nokudaro, zvinobvira kugadzira izvo zvinonzi "zeroed-out GRAT." Kune rumwe rutivi, kukanganiswa kukuru kwekushandisa GRAT ndeyekuti kana munhu anopa rubatsiro afa panguva iyo, iyo yose yezvinhu iyo GRAT ichadzoserwa kune mvumo yekubhadhara mari yekutengesa kumatoro emitengo. Nokudaro, GRATs inowanzova nemashoko mafupi, akadai semakore maviri kana matatu.
Ko Congress yaizoita sei kuti tinker ne GRATs dziite kuti dzirege kufadza? Bato reMutungamiri weBaby Obama rinorwisa GRATs pazvikamu zviviri: Ne (1) ichida kuti GRATs iwane nguva shoma yemakore gumi , zvichiita kuti kuwedzerwa mukana wekuti mupi wemukana achafa panguva iyi uye kuita kuti GRAT yefa idzoserwe mumutero dzimba, uye (2) kubvisa mahara GRATs kuburikidza nekuda kuendeswa kune GRATs kuti ave nehumwe hunokosha hwemari yezvipo. Zvose izvi zvingashandura zvakanyanya kushanda kweGATAT semhando yekugadzirisa mitero .
Kurega Zvibatsiro Zvokutengeserana Kuzvimirira Zvisina Kukodzera Zvikwereti
Imwe nzira inoshandiswa kuendesa kuonga kwezvinhu kunze kwemunhu wemutero inoshandiswa ndeyekutengeswa kune chinangwa chakashata chinokonzera kupa mari (IDGT). Neyo nzira, chivimbo chisingachinjiki chinoitwa "chinopesana nemaune" nekutsvaga mubhadharo kubhadhara mitero inobhadharwa inokonzerwa nekutendesa mari yekutengesa mitero, asi panguva imwecheteyo, zvinhu zviri mukutendeseka kusingagoneki hazvingabatanidzwi mu grantor's taxable estate yekutengesa mari. Mukuwedzera, nokuti IDGT inopa rubatsiro rwemari yekubhadhara mari, kutengeserana pakati pomubatsiri uye chivimbo, sechikamu chekutengesa kune chivimbo chokutsinhanisa chikwangwani chezvinyorwa kushandisa chemazuva ano chidimbu chechibereko, chinogona kuitika pasina mari yakawanda uye chikwereti chekubhadhara chikwereti.
Ko Congress inogona sei kutengesa nekutengesa kuDGGTs kuti iite kuti isakanganise? Bato reMutungamiri weBaby Obama rakarwisa nzira iyi pazvikamu zviviri: Ne (1) ichida mutero wechipo kuti ubhadhe pane chero kugoverwa kubva kuIdGT, uye (2) kusanganisira zvinhu zvakasara muDGGT kune rufu rwomubatsiri mune mubhadhari wekwereta. Zvose izvi zvingashandura kubhadhara mitero yekubhadhara mitero yekutengesa kune IDGTs.
Kurega Kubatsira Kwehutano uye Dzidzo Kusagadzikana
Hutano uye Dzidzo Exclusion Trust (HEET) rudzi rwakasiyana rwekutendeseka kusingagadzirwi rwakagadzirirwa kubvumira mupi wehutendwa kuti ape zvipo kune zvimwe zvikoro zvekudzidzisa uye zvezvechiremba zvevana vazukuru nevadzukuru, vasingabhadharwi nemitero yezvipo uye kuzvarwa kwechikwata mitero (GST mitero). MHURI inoroorana nemafungiro e " zvipo zvisiri zvipo " ne "GST kuendeswa asiri GST kuendeswa" sekubvumirwa muInternal Revenue Code nemitemo yehurumende inobvumira "Dynasty Trust" kupa kupa zvimwe zvikoro zvekudzidzisa uye zvehutano zvemhuri kune zvizvarwa zvakawanda zvichauya.
Saka Congress inogona sei kunyanya ne HEETs kuti iite kuti isakanganise? Bato reMutungamiri weBab Obama rakarwisa HEET kuburikidza nekugadzirisa kubva kune avo pasi peGST mitero . Mukuwedzera, izvi zvingave zvinobudirira pazuva raunotarirwa musarudzo uye kushanda kune HEET idzva pamwe chete nekuparadzirwa kunoitwa mushure mekushanda kwakabva kune HEET yakagara iripo. Zvose izvi zvinoshandiswa zvinogona kubvisa mutero wemuzinda, mutero wezvipo uye GST mitero inobatsira ye HEETs.
Chiremera Dynasty Trust kune makore 90
A Dynasty Trust ndeyechizvarwa chisingachinjiki -kutsika chivimbo chinodzivirira mitero yepamusoro uye mitero yeGST apo chizvarwa chega chega chinofa uye zvinhu zvakasara mu trust zvinodarika mukati mekutendwa kune chizvarwa chinotevera. Mamwe masangano anobvumira Dynasties Trust kuti dzirambe dzichienderera mberi kwemakore asingaverengeki emakore, nepo dzimwe nyika, dzakadai seFlorida, dzinovabvumira kuti varambe vari kwemakore akawanda (makore 360 muFlorida).
Saka Ko Congress yaizoita sei neDynasty Trusts kuti irege kuvhiringidza? Bato reMutungamiri weBaby Obama rinorwisa Dynamic Trust kwavakakumbira kuti vapedze mumakore makumi mapfumbamwe. Kunyange zvazvo izvi zvingaita sezviri nguva yakareba yekutenderera kupfuurira mutero wemuzinda , mutero wemupo uye GST isina mutero, mitemo yemazuva ano inotungamirira GST mitero inogona kukonzera vakawanda varipo Dynasty Trust kuti varasikirwa nemamiriro avo ekubhadhara mutero weGST. Kunyange zvazvo kuregerera Dynamas Trust kune makore 90 hazvizoiti zvachose zvachose sehurumende yekugadzirisa mutero, iyo inogona kuderedza zvikuru kukosha kwavo pamusoro pezvizvarwa zvinotevera.
Deredzai Mitengo Yakabatanidzwa muAkodhi Inosarudzwa Kwemutero
Kugadzirisa mari iyo munhu aigona kuunganidza mumutero wekusarudzwa kwemutero-yakasarudzwa yakanga iri chigadziro chitsva mubhajheji ya2014. Maererano nekupfupiswa kwechirevo ichi, "Mumwechete Retirement Accounts uye mamwe makero ekuchengetwa kwemutero inofanirwa kubatsira mhuri yepakati pekuchengetedza asi kwete pasi pemitemo yemazuva ano, vamwe vanhu vakapfuma vanokwanisa kuunganidza mamirioni emadhora emari idzi , zvakanyanya kudarika zvinodiwa kuti zviwane mari yakakwana yekuregererwa kuchengetedza.Ibhadharo inogona kugadzirisa chikwereti chemunhu wese pamabhadharo emitero-yakasarudzwa kusvika pane mari yakakwana yekubhadhara mari inenge isingasviki $ 205,000 pagore paunotora mari, kana mari inosvika $ 3 mamiriyoni mumwe munhu achirega muna 2013. "
Cherechedza kuti kuburikidza nekushandisa izwi remutero-sarudzo , sarudzo inosanganisira zvose zvisiri zvekare IRAs uye Roth IRAs, asi nechokukwirira kwakanyanya munzvimbo yekutanga, izvi zvingangodaro zvinokonzera kuwandisa kwekodzero yakawanda yevanhu kuburikidza nekuvadzivisa kuti varege kupa mimwe michero kana kusvika pavharo.
Ita "Stretch IRAs"
A " kutambanudza IRA " inoreva imwe nhoroondo yekubvisa mari inotora nhaka inobhadharwa nemunhu anobatsirwa kuti atore zvishoma zvishoma zvakakonzerwa kubva muakaunti pamusoro pemugove wehupenyu hwake. Izvi zvinosanganisira chero rudzi rwevanhu vanobatsirwa (zvakadai sevana, vazukuru, vana vaduku, vazukuru, kunyange shamwari), asi kwete vatsigiri vanobatsira sezvo vasina tariro yeupenyu . Izvo hazvirevi kune avo vanopona vakaroorana, avo vanogona kusarudza kusarudza kutora IRA nhaka kubva kumurume wakafa ndokuiisa muIra yavo yavo.
Kubudirira kweIRAs yakatambanudzwa kubva kune imwe nzvimbo yekugadzirisa nzvimbo ndeyokuti kana sekurukuru achisiya IRA kuti ave muzukuru, ipapo IRA inogona kuramba ichingokura musingabhadhara mutero kuitira kubatsira kwezukuru sezvo tarisiro yeupenyu hwechizukuru inoda kuti muzukuru abve zvishoma zvishoma zvinoda kugoverwa pamusoro pemakore akawanda, makore akawanda, kusiya chikamu uye zvizhinji zvekukwereta kusina mutero mukati meIRA.
Saka Ko Congress ingaita sei kuti tinker neIRAs dzakatambanudzire kuti dzirege kuita kuti dzive nyore? Bato reMutungamiri weBaby Obama rinorwisa zvirongwa zveIRAs nekuda kuti IRAs dzatora nhaka dzidziswe zvachose mumakore mashanu akatevera rufu rwomuridzi weIRA. Izvi, zvakare, zvinomanikidza mubhadhari kubhadhara mitero yemari pamitambo yekusunungurwa kwemakore mashanu uye kubvisa pfungwa yekutambanudza IRAs.
Chiremera "Crummey" Kodzero Yokubvisa
Chirongwa chegore ra2015 chinoronga kugadziriswa kwechido chezvino chinodiwa nekuda kwezvipo zvinokodzera kugadziriswa kwemari yegore negore (ikozvino $ 14,000 pamusangano weefede). Maererano nechinangwa, pane imwe nhengo yekutsvaga (pasina kuremekedza kuvapo kwekodzero dze "Crummey" dzekuregererwa kana kuisa kodzero) dzichagadzirwa, uye dzichaisa mutengo wegore negore we $ 50,000 pamubatsiri pane kuendeswa kwezvipo zvepfuma mukati meizvi chikwata chitsva icho chichakwanisa kubhadhara mutero wepo wekusunungurwa kwegore negore. Izvi zvingaguma kune kuendeswa kwevanopa muboka idzva mune chero ipi zvayo gore rakapfuura iro rinodarika mari yose ye $ 50,000 inotarisirwa sezvipo zvekubhadhara , kunyange kana zvipo zvacho kune mumwe nomumwe zvakaitwa zvisina kudarika $ 14,000. Ichi chikwata chitsva chinosanganisira kuendesa kuwedzerwa, kutamiswa kwezvido mumasangano akapfuura, kuendeswa kwezvido zvichienderana nekudziviswa kutengesa, uye kumwe kuwedzerwa kwepfuma iyo, pasina kutora kubvisa, kuisa, kana mamwe kodzero dzakadaro muede, haikwanise kubudiswa pakarepo nezvakaitwa. Kupedza kodzero dzekuregererwa kwekodzero ku $ 50,000 pagore kwaizoita zvakanyanya kuendesa zvipo zvinotengesa zvinogona kuderedza kusunungurwa kwemazuva ehupo hwekupa chipo chemupio uye nokudaro kuwedzera mutero wavo.
Ndekupi Kwatinobva Kubva Iko?
Sezvakataurwa pakutanga, Congress inoda mari yakawanda yekusigira hurumende yeUnited States inowedzera kushandisa mari. Congress ichave ichitsvaga "nzira yekusika" nzira yekuwedzera mari. Bato reMutungamiri weBaby Obama rinopa hurumende hurukuro yekuita mitemo inongogadzirisa nhamba shomanana yevateresi asi inogona kunge yakaguma mabhiriyoni emadhora mune zvitsva. Zvizhinji zvezvirevo izvi zvave zviri pasi pekukakavadzana kunoramba kuripo pamusoro pekutevedza kwemutero, uye vazhinji vacharamba vachive vari munzvimbo.
Sezvo nguva dzose, hurumende dzehutungamiri neCongress dzicharamba dziine simba guru pamitero yeimba. Ichaenderera mberi kuva yakakosha kuchengetedza ikozvino pamusoro pemari inokonzera mari uye inowirirana hurukuro pamusoro pekudzokazve mukati reRevenue Revenue Code kuitira kuti urege kuva bofu-zvichienderana nechinje chichaita kuti uwane mutoro wemari yako yekubhadhara uye zvinangwa zvekugara.