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lizhiliyang1990 · 2021年09月02日

delaying gift的优点

NO.PZ2018091705000049

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?

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.

delaying gift是否能够认为可以降低funding capital不足的风险?
1 个答案

王暄_品职助教 · 2021年09月03日

首先本题的结论是:delaying gift在本题给的情境中并没有advantage,所以他们选在gift today

你所说的【降低funding capital不足的风险】确实可以算推迟gifting的好处,因为至少donor现在手上的钱较多,但我们通常不考虑这个,我们只考虑【FV】谁大谁小。

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NO.PZ2018091705000049 Clara woullike to transfer wealth ($1 million) to his son Aaron. The lifetime gift is taxable antliabilities are paiAaron. The same 30% rate applies to gift anbequest in 10 years (assume transfer tis paiAaron). In aition, Clara is subjeto 30% investment income trate, anAaron is subjeto lower investment income rate, whiis 20%. They have the same pre treturn of 8%. Is there any aantage in laying payment of the gift 10 years? There is no aantage in laying payment of the gift because Aaron ha lower trate on investment returns compareto the estate’s trate, subsequent investment returns will taxea lower rate thif it is kept insi the estate. So, the gift still creates a taantage if natetoy. There is no aantage in laying payment of the gift because Aaron ha lower trate on investment returns compareto the estate’s trate, subsequent investment returns will taxea lower rate thif it is kept insi the estate. So, the gift still creates a taantage if natetoy. 虽然gift的税率都是30%,但是儿子的investment income tax税率更低,所以现在转还是有优势。那为什么说There is no aantage in laying payment of the gift呢?

2021-08-26 00:53 1 · 回答

NO.PZ2018091705000049 Clara woullike to transfer wealth ($1 million) to his son Aaron. The lifetime gift is taxable antliabilities are paiAaron. The same 30% rate applies to gift anbequest in 10 years (assume transfer tis paiAaron). In aition, Clara is subjeto 30% investment income trate, anAaron is subjeto lower investment income rate, whiis 20%. They have the same pre treturn of 8%. Is there any aantage in laying payment of the gift 10 years? There is no aantage in laying payment of the gift because Aaron ha lower trate on investment returns compareto the estate’s trate, subsequent investment returns will taxea lower rate thif it is kept insi the estate. So, the gift still creates a taantage if natetoy. 请问这个题目如果在上午题考的话,是默认不需要写计算只写文字结论吗?谢谢

2021-03-06 16:48 1 · 回答

Clara woullike to transfer wealth ($1 million) to his son Aaron. The lifetime gift is taxable antliabilities are paiAaron. The same 30% rate applies to gift anbequest in 10 years (assume transfer tis paiAaron). In aition, Clara is subjeto 30% investment income trate, anAaron is subjeto lower investment income rate, whiis 20%. They have the same pre treturn of 8%. Is there any aantage in laying payment of the gift 10 years? There is no aantage in laying payment of the gift because Aaron ha lower trate on investment returns compareto the estate’s trate, subsequent investment returns will taxea lower rate thif it is kept insi the estate. So, the gift still creates a taantage if natetoy 请老师看一下计算是不是正确? 不lay的时候十年后1*(1-30%)*[1+8%(1-20%)]^10 lay的时候十年后[1+8%(1-30%)]^10*(1-30%)

2020-12-23 21:18 1 · 回答

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2019-11-05 17:40 1 · 回答