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: 1.67
2.16
C.1.51
解释:
C is correct.
考点:taxable gift的计算
解析:
这个题干中说是tax on donor,为什么不能用第三个RV(taxed on donor)公式计算,而本题答案中显示的是使用了第二个RV公式(taxed on recipient)呢?