遗产规划工具

财产 passing to a surviving spouse is eligible for the federal unlimited marital deduction (assuming the spouse is a U.S. 公民). 因此, if a married person passes the entire estate to the surviving spouse, 无需缴纳联邦遗产税. 然而, at the second death the assets owned by the surviving spouse (assuming the spouse does not remarry), will be taxed in his/her estate for federal estate tax purposes.

The tax code passed on 1/2/2013 allows any unused exemption amount at the death of the first spouse to be added to the exemption amount of the surviving spouse (often referred to as "portability" of the exemption.

Wealth transfer objectives should be discussed with legal 和 financial advisors. Potential estate tax is one consideration in the total planning process.

The unified credit for 2023 (适用信贷金额) is $5,113,800. 这项抵免允许个人超过12美元,920,000英镑的财产留给配偶以外的继承人, 免联邦遗产税. This property can pass either while alive, (through gifts) or at death.

通过实施送礼计划, an estate owner can dramatically reduce the size of the taxable estate. 如果地产所有者不需要资产来维持生活, 放弃资产或许是有意义的, since the recipient may likely be the person who would receive the asset at death.

The advantage of gifting property while living is that the appreciation in the value 和 income from the gifted asset is removed from the estate. 然而, the estate owner who gifts property must realize that once the property is gifted, the estate owner loses all benefits 和 control of the property. 进一步, the income tax consequences (basis issues) must be also considered when gifting is contemplated.

2023年的年度捐赠免税额为17,000美元. 这个数额是按通货膨胀指数计算的. 如果丈夫和妻子一起做礼物, $34,000 (split-gift) can be given to an unlimited number of people every year, 没有赠与税的后果(尽管, a federal gift tax return must be filed in gift-splitting cases).

任何人都可以接受礼物. 例如, 可以想象，父母可以捐出34美元,000 to each child; gr和parents could gift property to each child 和 gr和child. You can see the potential for large federal estate tax savings if a significant amount of property is gifted.