If you are named as the beneficiary on a bank account and the account holder passes away, there is no need to go through the probate court to have the funds transferred to you. If you designate a beneficiary on a bank account, that overrides a Will.
加注：
a) 一般来说，公司的401K/403B退休金账户默认受益人是配偶（当然可以选孩子或他人做第二受益人）；如果不想给配偶，要填特殊的表格，夫妻双方同意才可以。
b) 有些账户，比如员工内部股票账户，不能在账户里指定受益人，只能写在遗嘱里。我自己公司的就是这样。
c) 不要把401K/403B放在自己家的Trust里，不然可能当时就启动收入税（这个太吓人了～）
When you transfer a retirement asset to a trust, the transaction may be treated as if you’ve cashed out the account. This can trigger income taxes on these assets.
In the overwhelming majority states, an inheritance is considered separate property, belonging exclusively to the spouse who received it and it cannot be divided in a divorce. That holds true whether a spouse received the inheritance before or during the marriage.
Step-up in Basis这个优惠大家都很关心的。比如说父母的房子是早年30万买的，父母走后房子归儿子，当时市价90万，那么儿子日后卖方就按90万之上的增值交税。有没有信托不改变这个条例。
A trust or estate and its beneficiaries, or payable on death beneficiaries, get a step-up in basis to fair market value of the asset so received. That value is stepped up to the fair market value of the asset as of the date of death of the Decedent.
5. 信托和税务
我的理解是税务和Revocable living trusts无关。Inrevocable的没想过做，没研究，但据说有优惠，专家应该懂。
遗产税是另外一码事，那个只和继承总额有关。
Revocable living trusts are subject to estate tax, even though they avoid probate. The grantor will have paid taxes on any income the trust generated while they were living. In some cases, irrevocable trusts can avoid estate taxes as well as inheritance taxes. The trust itself will pay its own taxes.
This includes your spouse, domestic partner, child(ren), relatives, or friends. You don’t need to be related to someone to name them as a beneficiary.
However, if you’re married, your spouse is usually entitled to the assets in your 401(k). You can’t choose a different beneficiary unless your spouse waives their inheritance rights. To do that, they can fill out and notarize a spousal consent form from the institution where you have your 401(k). If you name a different beneficiary without getting your spouse’s consent, the court will likely give the asset to your spouse anyway.
看到这里大家聊遗嘱/信托等，我有一些理解，有的是在做的过程中律师告诉我的，有的是我网上读到的，写下来和大家聊聊。我的理解除了下面的#3个别州有例外，其他应该或者是通用准则、或者是联邦税法。
如果有错误请指正，我也赶快去改自己的相关文件～
1. 指定受益人(Beneficiary) 是老大
银行存款、个人理财账户、养老账户、人寿保险，如果有指定受益人（比如孩子），那么，父母走后子女就直接拿钱，不必走认证程序（probate)。如果父母老糊涂在遗嘱里给了另一个人，还是账户制定的beneficiary拿钱，遗嘱里的无效。
If you are named as the beneficiary on a bank account and the account holder passes away, there is no need to go through the probate court to have the funds transferred to you. If you designate a beneficiary on a bank account, that overrides a Will.
加注：
a) 一般来说，公司的401K/403B退休金账户默认受益人是配偶（当然可以选孩子或他人做第二受益人）；如果不想给配偶，要填特殊的表格，夫妻双方同意才可以。
b) 有些账户，比如员工内部股票账户，不能在账户里指定受益人，只能写在遗嘱里。我自己公司的就是这样。
c) 不要把401K/403B放在自己家的Trust里，不然可能当时就启动收入税（这个太吓人了～）
When you transfer a retirement asset to a trust, the transaction may be treated as if you’ve cashed out the account. This can trigger income taxes on these assets.
2. 遗嘱和信托
很多人觉得普通中产，家庭结构简单，名下没公司也没债务，更不是亿万富翁，有遗嘱即可，不值得做信托（我以前也这样认为）。但实际上还是两个都做比较好，给后人省心省力。
信托分两种：Living Trust = Revocable Trust / Irrevocable Trust，做第一种就够了，随时可以改动。据说Irrevocable的有些税务优势，这个我没研究过。
信托最好的优势是以后财产不需要走法庭认证。现在见一次律师花小几千块，给孩子日后省心省力。还可以限定财产的分配方式，比如说细水长流，这个对家里有未成年孩子的尤其重要。网友补充了，还有一个很大的好处是信托里的资产不会受日后债务索赔等的影响，不会被追债。
中产阶级放信托里的大概主要是房产、没法指定受益人的投资/理财账户、人寿保险，这些都需要把title改成Trust所有。零零碎碎的（老奶奶的金子、字画玉器等）写在Will里更简单。
3. 在绝大多数州，做不做信托和孩子日后财产分配（比如离婚）无关。只要遗产保持"seperate property"状态，大多数州遗产不参与离婚分配。
绝大多数州（我看到NH州是例外，可能还有，没查）遗产归继承人所有。不论婚前继承到还是婚后继承到，都不参与离婚分配。
In the overwhelming majority states, an inheritance is considered separate property, belonging exclusively to the spouse who received it and it cannot be divided in a divorce. That holds true whether a spouse received the inheritance before or during the marriage.
但是，遗产必须保持“seperate property”状态。
以下例子就参与分配了：1) 丈夫得到父母房子，两人共同投资装修扩建了；2）太太得到一笔现金但放夫妻账户里一起炒股了；3）丈夫继承了一个小餐馆，然后两人一起投资开大了。
4. 做信托不影响 step-up in basis
Step-up in Basis这个优惠大家都很关心的。比如说父母的房子是早年30万买的，父母走后房子归儿子，当时市价90万，那么儿子日后卖方就按90万之上的增值交税。有没有信托不改变这个条例。
A trust or estate and its beneficiaries, or payable on death beneficiaries, get a step-up in basis to fair market value of the asset so received. That value is stepped up to the fair market value of the asset as of the date of death of the Decedent.
5. 信托和税务
我的理解是税务和Revocable living trusts无关。Inrevocable的没想过做，没研究，但据说有优惠，专家应该懂。
遗产税是另外一码事，那个只和继承总额有关。
Revocable living trusts are subject to estate tax, even though they avoid probate. The grantor will have paid taxes on any income the trust generated while they were living. In some cases, irrevocable trusts can avoid estate taxes as well as inheritance taxes. The trust itself will pay its own taxes.
谢谢看帖。欢迎指正。
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上班偶得 顺畅之人 今天的流水帐 妈妈喜欢的小零碎 纽约纽约：免费游河，唐人街吃饭为contingent beneficiary。income tax 只有拿出来才有。
这两个账户的默认受益人是配偶，很奇怪的说法。没听说过这个默认。指定别人无需配偶同意啊。
step up basis 挺复杂的，不能说有 trust 就可以step up。revocable trust 在grantor过世后是可以的。
除了财产，还有就是娃没成年的时候最好做一个以防万一。
1. Designate a family member or friend.
This includes your spouse, domestic partner, child(ren), relatives, or friends. You don’t need to be related to someone to name them as a beneficiary.
However, if you’re married, your spouse is usually entitled to the assets in your 401(k). You can’t choose a different beneficiary unless your spouse waives their inheritance rights. To do that, they can fill out and notarize a spousal consent form from the institution where you have your 401(k). If you name a different beneficiary without getting your spouse’s consent, the court will likely give the asset to your spouse anyway.
的401K default 给配偶（养老看病都足够了），房子当然一方走了另一方住下去，其他浮财都留给孩子；4）杂七杂八的（如果有值钱的古玩字画等）写遗嘱里；5）如果想给父母亲戚一些财产，写遗嘱里。
我的就没要配偶consent
step up basis 我是说不会因为设立了trust就没有了，与trust 无关。
孩子。没人跟我要配偶同意证件
最近才改过一次
让我填第一第二。