Types of wills and trusts
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What are the differences between a basic will, pour-over will, tax-saving will, living trust and more? 在这篇信息丰富的文章中了解更多关于遗嘱和信托的信息.
There are many varieties of wills and trusts to fit the needs of each individual. Only a qualified attorney should draft these documents.
A few of the more common documents are listed below.
Basic will
A basic or simple will 一般来说，将所有财产全部交给在世的配偶、子女或其他继承人.
Will with contingent trust
Frequently, 有未成年子女的已婚夫妇将把所有财产传给配偶, if living, and if not, to a trust for their minor children until they become more mature.
Pour-over will
所谓的“倾向性”遗嘱通常与生前信托一起使用. 它收集在死者生前没有转移到信托基金的任何资产，并在死者死后将其注入信托基金. 然而，这些资产可能会受到遗嘱认证管理.
Tax-saving will
A will may be used to create a testamentary bypass trust. 该信托基金为未亡配偶提供终身福利, 未将这些信托资产包括在遗属死亡后的遗产中.
Living trust without tax planning
一般来说，未亡配偶完全控制这种信托的本金和收入. Its main purpose is to avoid probate. 如果需要，信托也可以用来管理资产 beneficiaries who are not yet ready to inherit the assets outright, 因为他们缺乏金融和投资方面的经验.
Bypass trust
这种类型的信托允许已婚夫妇中死亡的第一个配偶留出高达12,92万美元的资金1 为特定继承人提供资产，同时为未亡配偶提供收入和灵活性. 信托资产的增值可以避免遗产税.
QTIP trust
一种被称为QTIP信托的信托类型允许第一个配偶去世，以指定谁将在未亡配偶去世后接收他或她的资产. 使用QTIP还允许将遗产税推迟到未亡配偶死亡时再缴纳.
QTIP means "qualified terminable interest property.“从QTIP信托资产中获得的收入必须留给未亡配偶终生. After the death of the surviving spouse, however, 然后，这些资产将转移给由第一个去世的配偶选择的受益人, frequently children of a prior marriage.
Even if there are no children of a prior marriage, 一些遗产所有人使用这种信托来防止遗属的后续配偶转移或浪费遗产资产. A QTIP trust can only hold certain qualifying property. 出于这个原因，它通常与旁路信任一起使用.
Qualified domestic trust
死后转移给非公民配偶的财产不符合婚姻扣除额，除非财产转移给合格的国内信托(QDOT)。. The QDOT rules require a U.S. 受托人(除非美国国税局豁免)和其他有助于确保在未亡非公民配偶后来死亡时征收遗产税的措施.
注:额外的信托可用于节省当前所得税或从应税遗产中移除人寿pp王者电子官网, 但上述文件一般应被视为个人的 estate plan.
