似乎永远都有时间解决问题 遗产规划. 然而, a unique opportunity to maximize the amount of wealth that can be tax-efficiently passed to heirs will expire at the end of 2025.
此外，立法可能会更快地限制终身豁免限制. 的 opportunity is even more pressing because the current market downturn represents an especially advantageous time to optimize your taxable estate before markets eventually recover.
In this article, we explain why 2024 is an ideal year to prioritize your wealth transfer plans.
为 高净值人士 对于他们的家庭来说，遗产税可能是他们最大的税收负担之一. IRS rules allow certain amounts of an estate to be transferred free of taxes to family and friends, 在一个 每年 (2024年的上限是每人18,000美元)，并给予每位纳税人终身豁免. 从2010年开始，按通胀指数计算，终身免税额为每人500万美元. 的 减税和就业法案 (TCJA)的捐赠限额大约翻了一番， 2024年提高终身免税额 to $13.个人6100万美元，27美元.已婚夫妇2200万美元.
的 caveat—and it’s a big one—is that those expanded exclusion amounts expire at the end of 2025, 终身免税总额估计将恢复到6美元.人均4000万. (Figure based on estimate of $5 million exemption in 2010 indexed for inflation through 2025.) Individuals and families seeking to lower their taxable estate may not see such a generous opportunity from the government again, 因此，制定捐赠计划并在为时已晚之前付诸实施是至关重要的.
Recent stock and bond market selloffs may make you think that now is a risky time to consider giving away a large portion of your estate. 但对于那些能够充分利用终身豁免的人来说, doing nothing could result in burning up much more in potential tax savings than any recent market losses.
事实上, initiating a giving program during a bear market has the possibility to increase the value of your gifts to future generations. 转让普通股时, 例如, 当股价下跌时，你可以赠送更多的股票, 潜在地为接受者提供一个更大的欣赏基础. 经济低迷意味着作为捐赠者, 你可以从你的财产中转移更多的财富.
Transferring the maximum amount allowed on your terms and timetable not only removes those assets and their potential appreciation from your estate, but it can also add meaning to the gifts by allowing you to see your children and grandchildren enjoy those assets during your lifetime.
未能充分利用扩大后的13美元免赔额.61 million per individual prior to its lapse at the end of 2025 may result in the unused amount being subject to 赠与税或遗产税.
| 本例假设这里的每个客户都是已婚夫妇 | 两个1 | 夫妻2 |
| 遗产的当前价值 | $50,000,000 | $50,000,000 |
| 未来三年的捐赠(使用全额豁免) | $0 | $27,220,000 |
| 2025年底遗产的剩余价值 | $50,000,000 | $22,780,000 |
| 日落后终身豁免(2026年或以后) | $6,400,000 | $0 |
| 应缴遗产税总额(假设遗产税税率为40%) | $17,440,000 | $9,112,000 |
主要结论: 再加8美元.33 million is paid in estate taxes by the couple who failed to utilize the expanded exclusion amount before it expires in 2025.
注意事项
的 generation skipping transfer (GST) tax exemption may also come into play if gifts are given to grandchildren. 送给孙辈和后代的礼物要考虑商品及服务税. 赠与税免税和 商品及服务税豁免 起价相同(13美元).每人6100万美元)，但可以，而且经常以不同的比率被使用. 如果你从未使用过你的赠予税豁免或商品及服务税豁免，你应该没事. 然而, you must be careful as a gift can result in both gift tax and GST tax being imposed on that gift.
Effective wealth transfer can be accomplished in several ways and should be customized to your personal circumstances. Your tax advisor can explain the pros and cons of various gifting options to ensure you receive the full estate tax benefits while retaining a measure of flexibility and access to certain assets if needed. 专业的税务顾问可以帮助你优先考虑要赠予的资产类型, 比如现金, 投资, 或者商业利益.
各种技术，包括使用不可撤销的信任和 授予人保留年金信托 (grat)，可用于在财富所有者去世时限制遗产税. Such trusts are established as a method of transferring wealth out of the owner’s estate for the benefit of family members (e.g.、子女、孙辈等.). It is important to note that trusts have specific risks and challenges that must be understood before executing transfers of significant wealth. 合格的遗产规划顾问也可以帮助确定其他的礼物选择, 比如本票和家庭内部贷款, 这可能会避免信托的一些陷阱.
在考虑为了继承人的利益应该转移多少财富时, thoughtful consideration should be given to how much wealth you should retain in your estate to maintain your lifestyle. Difficult decisions must be made during the 遗产规划 process that weigh current cash flow needs with estate tax savings and preservation of family legacy. A qualified 遗产规划 professional can model various scenarios to help you determine the amount of gifting that is right for you.
随着时间稳步迈向2025年，采取行动的紧迫性 遗产规划 怎么说都不为过. 的 current tax laws present a fleeting opportunity for affluent individuals and families to transfer a substantial portion of their wealth to their heirs with significant tax advantages. 的 chance to utilize the doubled lifetime giving exemption amounts is an unprecedented opportunity that is set to expire at the end of 2025, 有可能立法进一步减少这些限制，甚至更快.
当前的经济气候, 以熊市为特征的, 进一步强调了现在采取行动的及时性. 通过在经济低迷时期转移资产, you not only maximize the tax efficiency of your gifts but also set the stage for potentially greater appreciation in your heirs’ hands. 这一战略时机允许更有效的财富转移, 遵循“低价购买”的原则，为你所爱的人提供更多的东西.
LBMC财富顾问随时准备帮助您在这些复杂的水域中航行. 让我们抓住这一时刻，创造一份反映你们的愿景和价值观的遗产. 联系LBMC财富顾问 now to start shaping your estate’s future before the opportunity slips away with the changing tides of legislati在一个d the economy.
大卫·弗雷德里克.D., LL.M. 是LBMC的高净值税收和规划高级经理，PC. David is an attorney by background and his practice at LBMC is focused on advising 高净值人士 on matters of 遗产规划, 企业继任计划, 还有税收减免. 可以联系到他 大卫.frederick@cuodie.net or 615-690-1931.
LBMC tax tips are provided as an informational and educational service for clients and friends of the firm. 的 communication is high-level and should not be considered as legal or tax advice to take any specific action. Individuals should consult with their personal tax or legal advisors before making any tax or legal-related decisions. 除了, 所提供的资料和数据基于被认为可靠的来源, 但我们不保证其准确性或完整性. 上述资料以所示日期为准，如有更改，恕不另行通知.
