Раздел · Планировать
Трасты
От базового отзывного трасти до GRAT, династических трастов и situs — механизмы передачи и защиты активов.
Образовательный справочник — объяснения и компромиссы, но не рекомендации. Квалифицированные специалисты оценивают, что подходит конкретной семье.
Start here
What Is a Trust?
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…
Направление
Choosing a Trustee
Choosing a trustee is one of the most consequential decisions in trust design, because the trustee holds legal title to…
Направление
GRATs
A grantor retained annuity trust (GRAT) is an irrevocable trust into which a grantor transfers assets, receives fixed…
01
Фонды
1 записей
02
Техники передачи имущества
4 записей
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…
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…
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…
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…
03
Структуры
4 записей
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…
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…
Directed Trusts and Trust Protectors
Directed trusts separate the traditional all-in-one trustee role into distinct functions — investment management, distribution decisions, and…
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…
↗
Связанные новости
Estate & TaxShould I stay or should I go? Wealth taxes add to financial planning decisions ↗
Financial Planning · Aug/24 20:36 UTC
Estate & TaxAlternatives to Revocable Trusts ↗
WealthManagement.com · Aug/21 17:32 UTC
Estate & TaxIncomplete Gift Non-Grantor Trust Traps And the Disappearing Adverse Party ↗
WealthManagement.com · Aug/21 16:55 UTC
Estate & TaxTrump officials float cut to capital gains tax on home sales. What it could mean for homeowners ↗
CNBC · Aug/12 16:17 UTC