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石欣灵 · 2020年02月20日

Ta与Tb是不是放反了

  1. CFA III
  2. 个人IPS

问题如下：

Clara would like to transfer wealth ($1 million) to his son Aaron. The lifetime gift is taxable and tax rate is 30%, which is paid by donee. Alternatives, $1 million could be transferred as a bequest 10 years from today, the inheritance tax rate is 50%.

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%.

The relative after-tax future value of the taxable gift compared to the bequest is

选项：

A.

1.67

B.

2.16

C.

1.51

解释：

C is correct.

考点：taxable gift的计算

解析：RVtaxableGift=FVGiftFVBequest=[1+0.08(1−0.20)]10(1−0.30)[1+0.08(1−0.30)]10(1−0.50)=1.30170.8622=1.51RV_{taxableGift}=\frac{FV_{Gift}}{FV_{Bequest}}=\frac{{\lbrack1+0.08(1-0.20)\rbrack}^{10}(1-0.30)}{{\lbrack1+0.08(1-0.30)\rbrack}^{10}(1-0.50)}=\frac{1.3017}{0.8622}=1.51

Clara是30%应该在分子呀,是Ta, 而Aeron是20%应该放分母？

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1 个答案

carolllll · 2020年02月20日

同学你好，

 

解析好像有点粘贴的不是很清楚，我在这里重新跟你一起算一遍吧。

 

这道题算的是gift/bequest

 

Gift的value：

Aaron到手at t=0时的价值是1million*（1-30%）

然后Aaron拿去投资并且期间正常交税（tax for Aaron=20%）

所以最后value=1million*（1-30%）*（1+8%（1-20%））^10= 1.3017million

 

 

bequest的value：

at t=0时的价值是1million

然后Clara拿去投资并且期间正常交税（tax for Clara=30%）：1million*（1+8%（1-30%））^10

作为bequest给Aaron

所以最后value=1million*（1+8%（1-30%））^10*（1-50%）=0.8622 million

 

所以relative value=1.3017/0.8622=1.51

 

希望对你有帮助哦～

 

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