Detail Seven Good Reasons Credit Shelter Trusts Remain Relevant   Oleh:  Rubin, Daniel S. Jenis: Article from Bulletin/Magazine Dalam koleksi: Journal of Accountancy vol. 211 no. 6 (Jun. 2011), page 44-48. Topik: Estate Planning; Tax Shelters; Tax Legislation; Couples Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ85.30 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada     Lihat Detail Induk Isi artikel At first glance, a new provision of the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 might seem to have provided by law what estate planners have traditionally provided for their clients by setting up one or more trusts: a way to ensure that the estate or gift tax exclusion amount for the first spouse of a couple to die can be preserved and passed along to the surviving spouse. This concept, which has long been promoted as a useful tool for simplifying the estate planning of many married couples, is commonly termed "portability." However, estate planning advisers should rarely if ever, recommend reliance upon portability. Rather, credit shelter trusts traditionally used to accomplish the same result in most cases should continue to be used in estate planning. Portability isn't enough because: 1. Portability is temporary. 2. Only the federal exclusion is portable. 3. No indexing of deceased spousal unused exclusion amount. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Kembali

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