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신탁

기본적인 철회 가능 신탁부터 GRAT, 세대 생략 신탁(dynasty trust), 설립지(situs)까지 — 자산 이전과 보호의 핵심 구조.

교육적 참고자료 — 설명과 트레이드오프를 제공하며, 특정 추천은 하지 않습니다. 각 가족(패밀리)의 상황에 적합한 접근법은 자격을 갖춘 전문가가 평가합니다.

A trust is a legal arrangement in which one party (the grantor) transfers ownership of assets to a second party (the trustee) to hold and manage for the benefit of a third party (the beneficiaries). By splitting legal ownership…

8 분 소요 Read →

핵심 축 Choosing a Trustee

Choosing a trustee is one of the most consequential decisions in trust design, because the trustee holds legal title to…

핵심 축 GRATs

A grantor retained annuity trust (GRAT) is an irrevocable trust into which a grantor transfers assets, receives fixed…

재단

1 항목

Revocable vs. Irrevocable Trusts A revocable trust can be changed or dissolved by the person who created it at any time during their lifetime, making it a powerful administrative and… 6분

이전 기법

4 항목

IDGTs and Installment Sales An intentionally defective grantor trust (IDGT) is an irrevocable trust structured so that its assets are removed from the grantor's taxable estate for… 6분

SLATs A Spousal Lifetime Access Trust (SLAT) is an irrevocable trust that allows one spouse to make a completed gift into the trust — using some or all of their… 6분

QPRTs A Qualified Personal Residence Trust (QPRT) is an irrevocable trust that allows a homeowner to transfer a residence to heirs at a reduced gift-tax cost by… 6분

Charitable Remainder and Lead Trusts Charitable remainder trusts and charitable lead trusts are "split-interest" structures that divide the economic benefits of donated assets between a… 5분

구조

4 항목

Dynasty Trusts A dynasty trust is a long-term, often perpetual, irrevocable trust designed to hold wealth across multiple generations while keeping assets outside the… 8분

Asset Protection Trusts An asset protection trust is a legal structure designed to place assets beyond the reach of future creditors while allowing the person who funded the… 5분

Directed Trusts and Trust Protectors Directed trusts separate the traditional all-in-one trustee role into distinct functions — investment management, distribution decisions, and… 6분

Trust Situs Trust situs refers to the legal domicile of a trust — the state whose laws govern how the trust is created, administered, and taxed. The choice of situs… 6분

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