巴黎圣母院税的亮点 & 遗产规划学会
第49届圣母院税 & 遗产规划学院于9月20日至9月22日举行, 2023, 在南本德的世纪中心, Indiana. 圣母院税 & 遗产规划学会 presented a range of topics for estate planning professionals, including practical pointers that will assist practitioners whether their clients are high net worth individuals or more moderate net worth clients. 本文提供了该研究所的一些亮点.
信托资产基础. 当赠与人将资产转让给赠与人信托时, 该事务是一个非识别事务. Some commentators have suggested that rules that apply result in allowing a step-up in basis for assets held in a grantor trust upon death of a grantor. 美国国税局发布Rev. Rul. 2023-2, which indicates that there is no basis adjustment under Section 1014 for property held in a grantor trust upon the death of a grantor.
考虑如何保护脆弱的成年人免受老年人虐待. 在处理易受攻击的客户端时, a practitioner must consider applicable ethical duties in determining the appropriate course of action. Some estate planning considerations for prevention include being proactive in suggesting co-trustees and co-attorneys-in-fact. 建议客户对账户进行监控，以防欺诈. Discuss incapacity planning in detail with clients when working with them on estate planning issues.
农作物作为慈善捐款. In Furrer v. Commissioner, T.C. Memo. 2022-100. 纳税人将农作物转让给两个crat. 这些作物是玉米和大豆. The taxpayers were worse off after they went to appeals court than before. The court noted that petitioners were engaged in the farming business, and the corn and soybeans grown on their farm constituted ordinary income property. Thus, any charitable contribution deduction would be limited to their cost or adjusted basis in the crops. 这个基是0.
GRAT Planning. GRATs are an excellent tool for reducing the value of an estate for estate tax purposes. Valuation of assets contributed to GRATs is an important aspect of successfully using GRATs. GRATS依赖于超越国税局对增长的假设. Strategies for using GRATs include using extremely short terms for GRATs with high pay-outs. 考虑99年的GRAT. 使用重新感恩的策略.
政府补助金的估值. 在CCA 201939002, the IRS took the position that when valuing a gift of publicly traded stock transferred to a GRAT at the time when the company was involved in merger discussions, 评估必须考虑到潜在的合并. 在CCA 201252018, a GRAT was disqualified altogether because the taxpayer used an undervalued appraisal. 资助政府资助补助金, review the rules regarding appraisals and be sure that the appraisal will hold up under IRS scrutiny.
非慈善信托的慈善规划. 鉴于目前所得税和遗产税制度的结构, using non-grantor trusts that were not designed for charitable gifting becomes a desirable tool for charitable gifting. 信托的最高所得税等级为14,450美元. If the trust is in a high tax bracket and all beneficiaries are in a high bracket as well (or it simply isn’t desirable to make distributions to beneficiaries), strategies to distribute income to charities from a non-charitable trust can reduce income tax burdens. 如果信托允许受托人进行慈善分配, 使用慈善策略相当简单. If a trust does not contain provisions providing the ability to make charitable distributions, 信托保护人可能会增加一个慈善受益人. A distribution can be made to a beneficiary who can then make a charitable contribution. This is not always as tax efficient as making the charitable distribution from the trust to the charity directly, 但在没有其他选择的情况下，它确实有效. 在设计新的信托时, 考虑允许分配给慈善机构, 培养拒绝施舍的能力, and using powers of appointment in a manner that allows charitable giving.
作者简介
Mary E. Vandenack, J.D., ACTEC, CAP®, COLPM®, Accredited Estate Planner® (Distinguished) Nominee
Mary is CEO, founding and managing member of Vandenack Weaver LLC in Omaha, Nebraska. 她在税务领域是一位备受尊敬的从业者, 信托及遗产, 私人财富规划, 资产保护规划, 高管薪酬, 企业和企业继任计划, 税务争议解决, 以及免税实体. Mary also has expertise in mental health law and professional licensing. 她为企业和企业主提供服务, executives, 房地产开发商和投资者, 卫生保健提供者, 金融行业的公司, 以及免税组织. Mary is a member of the American Bar Association Real Property Trust and Estate Section where she serves on the Planning Committee and Council. She is also a member of the American Bar Association Law Practice Division where she currently serves as Vice Chair. Mary被提名为ABA LTRC杰出法律技术女性, 获得詹姆斯·基恩电子律师奖, and serves on ABA Standing Committee on Information and Technology Systems. 玛丽经常就税务问题发表文章和演讲, benefits, 资产保护规划, and estate planning topics as well as on practice management topics including improving the delivery of legal services, 技术在实践中的规律和过程自动化. At conferences, Mary will also often teach a yoga or mindfulness class. 玛丽主持了一个播客: 法律有远见的人.
