NO.PZ202109080300000502
问题如下：
Enlowwants to transfer some of his wealth to his niece and nephew but isn’t sure whetherhe should use lifetime gifts or testamentary bequests. The present value of theamount that he wants to transfer to each of them is $50,000.
Enlow’s niece has a high income and is anaggressive and successful investor. Enlow’s nephew, in contrast, has a lowincome and minimal interest in investing. Selected data for Enlow and his nieceand nephew are presented in Exhibit 1.
Enlow asks Hinkle to advise him of themost tax-efficient way to make each wealth transfer. For the analysis, Hinkleassumes that the bequests, if chosen, would happen in 10 years.
Recommend, for both Enlow’s niece andnephew, the most tax-efficient wealth transfer option (lifetime gift ortestamentary bequest). Show your calculations.
解释：
Theformula for the relative after-tax value a lifetime gift compared to atestamentary bequest is:
遗产规划在哪个部分，我在经典题里面就看到这一道题？还有其他的嘛？我记得去年还有综合税率的计算 ，今年怎么题库中一道都没有，是新的考纲中删除了嘛？
