不可撤销人寿pp王者电子官网信托
所提供的
因为遗产税是对遗产中的所有资产征收的, many people prefer to pay the taxes by rearranging some of these assets instead of relying on their current income.
One method of achieving this goal is the irrevocable life insurance trust (ILIT). To prevent inclusion in the estate, an irrevocable trust cannot be revoked or amended by the grantor.
- 资金不可撤销pp王者电子官网信托: 该信托有可产生收入的资产转入, which will pay the premiums on the insurance policy from the income earned. 不可撤销人寿pp王者电子官网信托s are typically not funded with a single, lump-sum payment because the gift taxes on the assets transferred are the same as the federal estate taxes on assets remaining in the estate. 也, 如果信托是所得税目的的“授予人信托”, the income earned on the assets would still be included on the income tax return of the insured grantor. 参见IRC交会. 677(a)(3).
- 无资金不可撤销pp王者电子官网信托; 尽管这个信托基金并非完全没有资金, it usually just owns an insurance policy and the grantor makes annual gifts to the trust with which the trustee can pay the premiums.
一些值得关注的领域
- 信托是不可撤销的; This means that the grantor cannot get anything out once it is put into the trust. Some suggest that a special power of appointment in the hands of the insured's child would permit that child to appoint the trust assets back out to the insured or others. In an uncertain estate planning environment, this flexibility may be very desirable. The trustee would need to be authorized to reappoint trust assets without liability to the trust beneficiaries.
- 年度赠与税豁免可能会丢失: Contributions to the trust are generally "future"interests instead of "present"interests. Future interests typically do not qualify for the $17,000 (in 2023) annual gift tax exclusion. This concern can be overcome by granting to the beneficiaries a limited power to withdraw certain sums from the trust for a short time after the grantor makes the contribution. This is sometimes referred to as a Crummey provision after the case which decided the validity of this technique [Crummey vs. U.S., 397 F.2d 82 (CA-9, 1968)]. The rules set forth in this case and subsequent rulings must be carefully followed. Crummey power holders should be actual trust beneficiaries; however, 税务法庭允许或有受益人(如.g.、子女、孙辈等.)获得东部资格. 玛丽亚·克里斯托法尼诉. 通讯., 97 T.C. 74 (1991).
- 不行使撤回权: The failure of a beneficiary to withdraw the amounts permitted under the Crummey provision will cause a lapse of that power. 超过指定限额的过期金额(以$5为高者),000 or 5% of the assets subject to the power) are generally considered to be taxable gifts from the beneficiary. 然而, if the beneficiary is given a limited power to appoint the amount in excess of these limits (in his or her will), 该权利被视为不会失效，因此无需缴纳赠与税. Another strategy to deal with this problem is referred to as a "hanging"power. It limits the amount which lapses each year to the larger of $5,000 or 5% of the trust assets. Any amount in excess of this limit "hangs"or carries over to later years. 在一种情况下，美国国税局表示反对这种方法. 见TAM 8901004.
- 三年的规则: If an existing life policy is gifted by the insured to an irrevocable life insurance trust and the insured dies within three years of the transfer, 保单收益将包括在被pp王者电子官网人的遗产中. IRC交会. 2035. 另一方面, if the trustee uses cash in the trust to purchase a new policy on the insured's life and the insured dies within the three-year period, 所得款项一般不会计入他或她的遗产. Care should be taken to make certain that the insured has no incidents of ownership in the policy or control over the trustee.
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