遗嘱和信托的类型

有许多品种 遗嘱和信托 以满足每个人的需要. 只有合格的律师才能起草这些文件.

下面列出了一些比较常见的文档.

基本的会

A 基本遗嘱或简单遗嘱 generally gives everything outright 到一个 surviving spouse, children or other heirs.

或有信托遗嘱

经常, married couples with minor children will pass everything to their spouse, 如果生活, 如果不是, 到一个 信任 直到他们的未成年子女长大成人.

淋在将

The so-called "pour-over"will is generally used in conjunction with a living 信任. It picks up any assets that were not transferred to the 信任 during the person's lifetime and pours them into the 信任 upon death. The assets may be subject to probate administration, 然而.

节税将

遗嘱可以用来创建遗嘱绕开信托. This 信任 provides lifetime benefits to the surviving spouse, without having those 信任 assets included in the survivor's estate at his or her subsequent death.

没有税务规划的生前信托

Generally, the surviving spouse has full control of the principal and income of this type of 信任. 其主要目的是避免遗嘱认证. If required, the 信任 can also be used to manage the assets for 受益人 谁还没有准备好直接继承资产, because they lack experience in financial and investment matters.

绕过信任

This type of 信任 allows the first spouse to die of a married couple to set aside up to $12,920,000¹ in assets for specific heirs while providing income and flexibility to the surviving spouse. The appreciation on assets in the 信任 can avoid estate tax.

QTIP信任

A type of 信任 known as a QTIP信任 allows the first spouse to die to specify who will receive his or her assets after the surviving spouse dies. Use of a QTIP also permits the deferral of death taxes on the assets until the death of the surviving spouse.

QTIP意为“合格的可终止权益财产”."The income earned on assets in a QTIP信任 must be given to the surviving spouse for his or her lifetime. 在未亡配偶去世后, 然而, the assets then pass to 受益人 chosen by the first spouse to die, 通常是前妻的孩子.

即使没有前妻的孩子, some estate owners use this type of 信任 to prevent a subsequent spouse of the survivor from diverting or wasting estate assets. QTIP信托只能持有某些符合条件的财产. For this reason, it is often used in tandem with a bypass 信任.

合格境内信托

Transfers at death 到一个 noncitizen spouse will not qualify for the marital deduction unless the assets pass 到一个 qualified domestic 信任 (QDOT). QDOT的规定要求美国提供一份许可证.S. Trustee (unless waived by the IRS) and other measures that help ensure collection of a death tax at the surviving noncitizen spouse's later demise.

Note: Additional 信任s may be used for current income tax savings or to remove life insurance from the taxable estate, but the above-described documents should generally be considered for a person's 遗产规划.