选择正确的赠礼策略以减少赠与税

2020年10月27日 - Gifting strategies can provide for those you care about and organizations close to you. Understanding how to give the greatest possible amount with the smallest tax burden can be challenging – especially when gifting large amounts and valuable 业务 assets. You've got to weigh the benefits of each option with your own 金融 goals to find the right strategy and structure for your objectives.

每种选择都有优点和缺点, and each is dependent on your preferences as well as your 金融 situation. With interest rates at historic lows and uncertainty about the future of wealth transfer exemptions, now is the time to set up a gifting plan to maximize the wealth you wish to pass to your beneficiaries while minimizing 税. 

关于2020年免征赠与税的快讯

The lifetime gift and estate tax exemption is one of many issues to consider as you develop your estate plan. If you’re not familiar with the basics, here’s a quick recap of the current limits:

• 终身遗产和赠与税免税额为11美元.人均5800万. 已婚夫妇总共可以转账23美元.16 million (exactly twice the individual lifetime limit) before reaching the maximum exemption threshold.

• 免税额将恢复到5美元.到2026年人均将达到4900万美元. 取决于谁赢得2020年大选, the exemption could either revert sooner or the deadline could be revisited ahead of its expiration date.
• 每位受赠人每年的赠与税免税额为15,000美元.

Gifting Strategies to Avoid Gift 税es (and Who They're Right For)

An urge to promote economic growth during the ongoing coronavirus pandemic has led the federal government to drop the interest rates to some of the lowest in decades, 也下降 the discount rate applied to remainder interest and life estates (a.k.a. 第§7520条税率) .4%——写这篇文章时的最低记录. 今天就锁定了送礼策略, 特别是信托, will take advantage of today's §7520 rate when the government comes calling at the end of the trust's term.

授予人保留年金信托(GRAT)

在某些情况下, a grantor retained annuity trust allows the grantor (the person creating the trust) to pass an asset's appreciation to a remainder beneficiary with little to no gift. Established for a set number of years (we often recommend two to ten years for our clients), a GRAT pays the grantor an annuity during the GRAT term and the remainder passes to the beneficiary.

根据美国国税局, the annuity must be calculated with an interest of at least the §7520 rate (again, 目前 .4%)——这意味着任何升值都结束了 .4% will pass to the beneficiary without the grantor being considered to have made a gift.

收件人: A GRAT is ideal for corporate executives looking to gift assets – they typically have easily-valued stock and assets that appreciate over time. 在今天的低利率下, any appreciation they have in their stock will pass to the beneficiary at the end of the trust term. 

出售 to 故意瑕疵不可撤销信托(IDIT)

In an IDIT, an owner sells property or company shares to a trust in exchange for a promissory note. The 信任 is structured so no income tax is realized on the sale of the asset to the trust. All future appreciation of that asset is now held in the trust outside of the owner’s estate. The promissory note must carry an interest rate at least equal to appropriate applicable federal rate (AFR) to avoid an imputed gift. 目前的AFR利率将从 .13% to 1.17%，非常有吸引力. The note can be structured as an interest only note; one that pays principal and interest; or even one that cancels on the death of the owner. The flexibility of the note and the trust create many opportunities to structure the transaction for a client’s specific needs.

The IDIT offers an additional benefit compared to the GRAT: the generation skipping tax exemption can be allocated to the trust at inception, 这样信托就可以免除几代人的遗产税.

收件人: 有价值的有形资产的所有者. 当结构合理时, an IDIT can be the right gifting strategy for owners who expect their already valuable assets to appreciate over time, leaving the recipient to reap the benefits of their increased value (without being saddled with the increased tax liability).

慈善领年金信托基金

一个想为慈善事业做贡献的人, 获得一大笔预先慈善扣除, and make discounted gifts to their heirs should consider a CLAT. The individual would create a trust and fund it with a gift of cash or other property, and the trust would direct annual payments during the term of the trust to be made to the charity of your choice. The individual would receive a large charitable income tax deduction up front.

At the end of the term, the trust could pay out to the donor or to their heirs. 如果它被支付给他们的继承人, the amount of the gift would be discounted due to the annuity paid to charity. That discount rate is calculated using the §7520 rate locked in when the trust is created. 由于年金计算采用的利率较低, 给家人的礼物的数量可以增加.

收件人: This planning strategy is attractive for taxpayers who have a large taxable event during the year. 例如, 如果一个纳税人捐了1美元,000,到5年的CLAT，投资每年获得10%的收益, 纳税人可以得到1美元,000,000英镑慈善扣除. 在五年内, 信托余款415美元,000英镑可以留给他们的继承人，而不需要缴纳赠产税.

清楚地了解你的个人, 业务, 以及财务目标, your team of advisors should be able to help you structure your gifting strategy in a way that ensures your beneficiaries receive the greatest amount of assets possible. 

了解更多信息或问题

了解更多信息, or if you have questions about what gifting strategies might work best for you, 你可以向 Jon Fortin, J.D.，税务总监，遗产，礼品 & 信任 在Redpath和公司 651-478-1508 or jfortin@ladies-wine.com.