问题如下：
Clara would like to transfer wealth ($1 million) to his son Aaron. The lifetime gift is taxable and tax liabilities are paid by Aaron. The same 30% rate applies to gift and bequest in 10 years (assume transfer tax is paid by Aaron).
In addition, Clara is subject to 30% investment income tax rate, and Aaron is subject to lower investment income rate, which is 20%. They have the same pre tax return of 8%.
Is there any advantage in delaying payment of the gift by 10 years?
选项： 解释：
There is no advantage in delaying payment of the gift because Aaron has a lower tax rate on investment returns compared to the estate’s tax rate, subsequent investment returns will be taxed at a lower rate than if it is kept inside the estate. So, the gift still creates a tax advantage if donated today
The same 30% rate applies to gift and bequest in 10 years，麻烦问一下这一句怎么理解啊？多谢
