除非你有大量资产，遗产交割很复杂。否则如果就一两个房子，遗产交割很简单，那么放信托是很傻的，本来你直接遗产给你孩子，你现在不用多交税，你孩子到时候直接step up basis，也不用多交税。房子在信托里，就没有step up basis，以后卖的时候，还是得按原价交增值税。而且建立和维持信托本身也有cost。 总之你建了个信托，可能避免了某些小概率事件（你先走，老公不把遗产给孩子），但是额外多给政府交了几十万本不用交的税。政府表示很高兴。
除非你有大量资产，遗产交割很复杂。否则如果就一两个房子，遗产交割很简单，那么放信托是很傻的，本来你直接遗产给你孩子，你现在不用多交税，你孩子到时候直接step up basis，也不用多交税。房子在信托里，就没有step up basis，以后卖的时候，还是得按原价交增值税。而且建立和维持信托本身也有cost。 总之你建了个信托，可能避免了某些小概率事件（你先走，老公不把遗产给孩子），但是额外多给政府交了几十万本不用交的税。政府表示很高兴。 小气蔻蔻 发表于 2022-06-02 11:48
To remove a beneficiary from a trust, the trustee needs to submit a trust amendment form. This allows the trustee of a revocable trust to make changes to the original document while keeping it active. If the trust is jointly owned, both the trustees must agree to any amendments made。 可撤销trust 应该可以，不可撤销的不行
https://www.kiplinger.com/retirement/estate-planning/601127/the-only-3-reasons-you-should-have-an-irrevocable-trust 1. Minimizing Estate Taxes: People who are willing to gift money every year can use these funds to purchase life insurance in an “irrevocable life insurance trust” that may avoid paying estate taxes when they die. Another is a “grantor retained annuity trust” that gives the Creator a set income stream for several years and may allow some of the principal to go to family members estate tax free. They may also create a “charitable remainder unitrust” that pays income to family now and leaves the remaining trust funds to a charity at their death. Only in rare instances may the Trustee and the Beneficiary be the same person in estate tax savings trusts, and you must at a minimum have a disinterested party serving as a Co-Trustee who has the power to overrule your directions. 2. Becoming Eligible for Government Programs: Disabled beneficiaries on Medicaid and Supplemental Security Income have stringent income and asset limitations — if they own or receive too much money they can lose these government benefits. Irrevocable trusts can shelter income and assets, so these limits are not exceeded. The Trustee of these “Medicaid trusts” can never be the Creator. Just like estate tax savings trusts, the Beneficiary has been divested of substantial control over the trust, so the government benefits continue to be provided, because the trust funds are not included as the Beneficiary’s own assets and income. 3. Protecting Your Assets. Protecting your assets from your creditors usually requires a trust to be irrevocable, and the Trustee and Beneficiary must be unrelated parties (or, at most, the same party with limited power over trust funds). These are commonly referred to as “asset protection trusts” and are usually only created in states that have favorable trust laws, such as Delaware, Nevada and North Dakota. For people who frequently face lawsuits (such as surgeons, architects and real estate developers) these protections are incredibly meaningful.
GRAT 是 irrevocable trust的一种， slat 是另外一种， 好像有很多种 以下是GRAT 介绍。。。。大妈们可以看一下before 要求lz离婚 lol https://www.fidelity.com/viewpoints/wealth-management/insights/grantor-retained-annuity-trusts Why use a GRAT? The goal of a GRAT strategy is to freeze a portion of an estate''s value today, allowing future appreciation on those assets to pass to heirs estate-tax-free. Over the term of the trust, the individual, also known as the grantor, receives a stream of income (in the form of an annual distribution). So, if individuals or families own assets that they expect to appreciate in value, but that they don''t necessarily want to gift away outright, it may make sense to shift the potential future growth of those assets to heirs using a GRAT. GRATs tend to be particularly effective in low-interest-rate environments, so for those who hold the view that interest rates will rise from here, now may be a good time to explore GRATs and whether this strategy could make sense.
总之你建了个信托，可能避免了某些小概率事件（你先走，老公不把遗产给孩子），但是额外多给政府交了几十万本不用交的税。政府表示很高兴。
Trustee怎么可能可以“随时改beneficiary”? 还有楼主说把“现在4百多万”“拆掉重建以后更加贵”的primary residence 让在这种trust里面更是disaster. 楼主看上去主意很大。有钱任性。
楼主转trust 就花了一两百万，怎么可能资产少，她肯定是想：没有放入trust 的那1/3 财产，就用那个免税额度。
我觉得这个也是问题。税务师和好友在巨额财产面前就靠得住啦？ 如果老婆先走，老公做trustee, 如果再娶再生，很有可能新娃分薄了楼主俩娃财产。
但是税务师和好友，那可能坑的更多。
总之还是好好活更重要。
上亿的资产可以考虑，千万级别的中产就不用了。当然上亿资产了，也不会为1-2M手续费肉痛了。
我最不明白的是，可以通过这种办法把本来一人一半的婚后财产中的2/3 分割出去吗？如果离婚，这不会出问题吗？
那个，我认为有个2000-3000 万就可以折腾.
夫妻都同意是可以的。我家搞的是slat.当然不存在“随时改beneficiary” . Irrevocable trust by definition cannot be modified.
To remove a beneficiary from a trust, the trustee needs to submit a trust amendment form. This allows the trustee of a revocable trust to make changes to the original document while keeping it active. If the trust is jointly owned, both the trustees must agree to any amendments made。
可撤销trust 应该可以，不可撤销的不行
我觉得需要不可撤销trust， 才能把财产分给娃，从夫妻共同资产中剥离资产。
但是不可撤销trust, 不能改beneficiary.
所以我也搞不清楼主的是哪种。太复杂我晕了。
为什么很贵的primary residence 在trust 中是disaster? 不理解。
因为首先有tax implication啊。比如trust的资产让楼主住，要交租啊。real estate tax不可以deduct.所有的expenses都要keep books 按照法律决定什么走trust 的账什么走个人的账。 其次交易也比较麻烦啊。 最后就是有钱的primary residence 应该占资产很小的一部分。不需要特殊处理。可以直接作为outright gift,或是以后也很可能downsize。这个不是大头，又麻烦，几乎没有人这么做的。除非是为了隐私原因。但是楼主这种已经私人买了也没法保护隐私了。
当然啦，也可能楼主这些都是投资房。那我就不知道了啊。我没有投资房不了解。
不用亮了，真要做trust的大富豪不会肉痛这1-2M的税，更不会专门发文抱怨。到了一定年纪，大家或多或少都有些值钱的不动产，真没什么值得BSO的。
貌似楼主大部分财产就是房子，所以trust里大部分都是房产，而且还是有贷款的房产。这样如果楼主先过世，老公要继续还贷款但没有任何trust里的份额，我是女的都觉得很不公平啊。
楼主对配偶时时防备还上来炫耀着实挺恶心的。
资产金额不是重点吧？我发现少数网友其实不了解这个方法还喜欢自己假设他人各种情形， 有趣。
不好意思，家里正好就是在相关行业的，经常有朋友咨询trust相关的问题或者要求推荐律师/会计师。大部分人是不适合也不推荐做这个的，要避税的话其实方法很多，信托的资产规模如果没上一定程度，反而会增加开支。也许楼主是考虑防后妈后娃那又是一个different story。只是得意洋洋的post到网上还挺笑话的。 Btw，大部分信托律师其实本身都没有trust。
我觉得楼主的主要目的是钱太多，考虑资产传承，她老公信任她，同意她的plan, 其实没问题的。人家老公愿意啊。
肯定开支/麻烦增加的，但是确实保证了在楼主认为合适的时候，绝大部分资产传给自己的子女，这个主要目的。
为啥不是重点？很奇怪的说法
而且我是拿工资的穷人嘛对交多少税比较有兴趣
+1 做信托不谈资产规模等于耍流氓。。
LLC有帮助但不万全。pierce the veil.
放进信托就不属于夫妻财产 不参与任何分割 和继承
你的是revocable trust 随时可改 ， 她的是irevocable trust
公司不能做trustee吧？
这里有财产保护部分， 避免被生意追债，小孩（老公）被gold digger 盯上，小孩花天酒地 etc， 小孩交巨额遗产税和财产增值税。。。。很多人不如研究一下再评判值不值得
我也研究了一下这个slat，难道财产平分 建立两个slat？ 双方如何就婚内财产分配达成一致？
比如我一块地5万买的， 现值10万， 盖完房子值一百万。假定trust里转入这5万的地，和转入1百万的房子，税上是有差别的。 建造成本可以几十万cash 转入trust，这cash部分我理解不牵涉到税。
建成房子可以出租， 租金抵去地税和管理费， （ 1. 将不能采用depreciation 折旧？ 还是依旧可以？）多出部分归信托， 可用于支付收益人（子女）生活。
2. 这里lz 自己不能作为受益人， as creator ， cant be beneficial？ 除非slat 为配偶设置的那种？ lz 作为公司董事 可以领取薪酬和享受福利？
1. Minimizing Estate Taxes: People who are willing to gift money every year can use these funds to purchase life insurance in an “irrevocable life insurance trust” that may avoid paying estate taxes when they die. Another is a “grantor retained annuity trust” that gives the Creator a set income stream for several years and may allow some of the principal to go to family members estate tax free. They may also create a “charitable remainder unitrust” that pays income to family now and leaves the remaining trust funds to a charity at their death. Only in rare instances may the Trustee and the Beneficiary be the same person in estate tax savings trusts, and you must at a minimum have a disinterested party serving as a Co-Trustee who has the power to overrule your directions. 2. Becoming Eligible for Government Programs: Disabled beneficiaries on Medicaid and Supplemental Security Income have stringent income and asset limitations — if they own or receive too much money they can lose these government benefits. Irrevocable trusts can shelter income and assets, so these limits are not exceeded. The Trustee of these “Medicaid trusts” can never be the Creator. Just like estate tax savings trusts, the Beneficiary has been divested of substantial control over the trust, so the government benefits continue to be provided, because the trust funds are not included as the Beneficiary’s own assets and income.
3. Protecting Your Assets. Protecting your assets from your creditors usually requires a trust to be irrevocable, and the Trustee and Beneficiary must be unrelated parties (or, at most, the same party with limited power over trust funds). These are commonly referred to as “asset protection trusts” and are usually only created in states that have favorable trust laws, such as Delaware, Nevada and North Dakota. For people who frequently face lawsuits (such as surgeons, architects and real estate developers) these protections are incredibly meaningful.
https://www.fidelity.com/viewpoints/wealth-management/insights/grantor-retained-annuity-trusts
Why use a GRAT? The goal of a GRAT strategy is to freeze a portion of an estate''s value today, allowing future appreciation on those assets to pass to heirs estate-tax-free. Over the term of the trust, the individual, also known as the grantor, receives a stream of income (in the form of an annual distribution). So, if individuals or families own assets that they expect to appreciate in value, but that they don''t necessarily want to gift away outright, it may make sense to shift the potential future growth of those assets to heirs using a GRAT. GRATs tend to be particularly effective in low-interest-rate environments, so for those who hold the view that interest rates will rise from here, now may be a good time to explore GRATs and whether this strategy could make sense.
我们的trust 就是我的公司做trustee。我应该可以更改受益人、更换trustee 公司的股东和董事等。 感谢你的信息分享。真的各村规定和各人情形太不一样了。 关于婚内财产就必定是各一半的认定，也比较令人意外。其实有不少因素可能导致双方默认贡献可能不同。