NO.PZ202109080300000403
问题如下:
Jing
asks Omo about his plans for the shares of his previous employer’s company. Omo
tells Jing that he would like to use the shares to fund charitable donations
and to provide income for his children; however, he is concerned about adverse
personal tax implications relating to those goals. Omo indicates that he is
willing to cede control of the shares to meet these goals.
12 Recommend a strategy, alternative to an
outright sale of the shares, that will satisfy Omo’s goals and alleviate his
concern.
选项:
解释:
A charitable remainder trust will satisfy Omo’s goals to use the shares to fund charitable donations and to provide income for his children, and it should alleviate his concern about adverse tax implications. With a charitable remainder trust, Omo would make an irrevocable donation of his shares to a trust and receive a tax deduction for the gift. He would no longer have ownership of the shares. Within the trust, the shares could be sold and reinvested in a diversified portfolio without incurring a capital gains tax—since the charitable trust is exempt from taxes. The trust would provide income for the life of its named beneficiaries (the beneficiaries would owe income tax on this income). When the last-named beneficiary dies, any assets remaining in the trust would be distributed to the charity named in the trust
这道题为啥不写donor-advised fund.两者有什么区别?