Grantor Retired Annuity Trust ama GRAT

Nooca Gaarka ah ee Bixinta Saaxiibka Xanaanaynta

Deeq bixiyeha Hore, ama GRAT ee gaaban, waa nooc gaar ah oo ah kalsooni aan la jaan qaadi karin oo u oggolaanaya Truster / Grantor inay khamaaraan khilaafka, iyo, haddii Truster / Grantor ay kaararkooda si sax ah u ciyaaraan, ka dibna qiimo weyn oo hanti ah ayaa loo wareejin karaa hoos u jiilka soo socda si aan caadi ah lahayn hantida canshuurta hantida ama cashuurta.

Sidee GRAT U Shaqeeyaa?

Halkan waxa ku yaala guudmar guud oo ku saabsan sida GRAT u shaqeyso:

1. Deeqaha / Trustinger wuxuu hantida gaarka ah ku wareejiyaa magaca GRAT iyo, sida magacu soo jeedinayo, wuxuu xaq u leeyahay inuu helo lacagta sanadlaha ah ee sannadka. Marka mudada GRAT ay dhammaato, waxa ka hadhsan GRAT waxaa loo qaybiyaa ka-faa'iideystayaasha kalsoonida (carruurta ama ka-faa'iideystayaasha kale ee xulashada deeqaha / Truster).

1. Caddadka lacagta magdhowga ee loo baahan yahay in lagu bixiyo Shahaadada / Truster-ga muddada gaaban ee GRAT waxaa lagu xisaabiyaa iyadoo la isticmaalayo dulsaarka dulsaarka ee lagu go'aaminayo bil kasta IRS ee loo yaqaan heerka qaybta 7520. Qeybta 7520 ee Diisambar 2013 ayaa ah 2.0% waxayna kordhin doonaan 2.2% marka la gaaro Janaayo 2014, taas oo wali aad u hooseeyso. Shaxanka muujinaya qiimaha taariikheed iyo hadda ee qaybta 7520, tixraac Sicirada Muhiimka ah / Qiimeynta Bogga Leimberg.com.
2. Deeq bixiyuhu wuxuu dejin karaa gunnada sannad-maaliyadeedka si uu ula jaan-gooyo qaybta 7520 dulsaar ahaan, taas oo micnaheedu yahay in guud ahaan hantida dhammaan loo wareejiyay GRAT-ga lagu celin doono deeq-bixiyaha / lacagaha magdhowga iyo wax kale ayaa looga tegayaa qaybinta carruurta ama ka-faa'iideystayaasha kale marka GRAT dhammaato. Inkastoo si caadi ah u wareejinta hantida uu qof u galo kalsooni aan loo dulqaadan karin faa'iidada qof kale waxaa loo qaadanayaa hadiyado ujeedo canshuureed oo hadiyado ah oo loo soo qaato federaalka, iyada oo GRATAT tan iyo dabiiciga ah dhammaan hantida loo wareejiyay inay dib ugu soo noqon karaan deeqaha / Truster, qiimaha hadiyadda ah ee ka-faa'iideystayaasha GRAT-ga waxay joogi doonaan ama kudhisan $ 0. Tan waxaa lagu magacaabaa "GRATCH-off-off."

1. Sidaa awgeed qofkani waxa uu sidaas u yeeli lahaa - wuxuu abuuri karaa kalsooni ku ah faa'idada qof kale laakiin inuu hantidiisa oo dhan dib ugu soo noqdo qaabka gunnada sanadlaha ah? Tani waa meesha khamaarka ka soo horjeeda muuqaalka - sababtoo ah Grantor / Trustmaker runtii waxay ku qanacsan tahay xaqiiqda ah in hantida loo wareejiyay GRAT ay qadarin doonto qiimaha kor ku xusan iyo ka baxsan qaybta 7520 dulsaar ah, sidaas oo kale Grantor / Trustmaker helitaanka lacagaha magdhawga , ka-faa'iideystayaasha GRAT waxay heli doonaan hantida asalka ah ee GRAT qiimahooda qiimaha ay ka sarayso iyo ka sarreyso qaybta 7520.

Waa Maxay Dhibaatooyinka Isticmaalka GRAT?

Qaybta 7520 ee heerka ugu hooseeya ee 1.0% sannadkii la soo dhaafay, hantida la filayo in ay aad u qiimeeyaan qiimaha kor ku xusan iyo ka sarraysa 1.0% ilaa 2.0% ayaa loo wareejin karaa GRAT waxayna u dhaqaaqeysaa hantida aad u saraysa hoos u dhigga ka-faa'iideystayaasha GRAT marka goorta dhammaado. Si kastaba ha ahaatee, waxaa jira laba hoos u dhaca isticmaalka GRAT:

1. Hantida loo wareejiyo GRAT waxay kori kartaa qiime ka hooseeya qaybta 7520. Haddii ay tani tahay kaddib, Deeqaha / Trustmaker wuxuu si fudud kuugu soo celin doonaa hantida aamminsan qiimaha qiimaheeda oo kaliya waxay bixin doontaa qarashka sharciga ah ee la bixiyey si loo sameeyo GRAT.
2. Deeqaha / Truster wuxuu dhiman karaa inta lagu jiro mudada GRAT. Haddii ay taasi dhacdo, marka dhammaan hantida loo wareejiyo GRAT waxay dib ugu laaban doontaa hanti-bixiyaha / Trusteerer oo laga canshuuro ujeedooyinka canshuurta hantida , sidoo kale deeq bixiyuhu wuxuu sidoo kale bixin doonaa kharashka sharciga ah ee la siiyay samee GRAT.

Waa maxay Qadka hoose?

GRATs ma aha qof walba ama nooc kasta oo hantida. Deeqaha / Trustinger waa inuu diyaar u yahay inuu qaato khamaar iyo sharaf in hantida loo wareejiyo GRAT ay ka sarreeyaan heerka dulsaarka 7520, in deeqaha / Trustinger ay ku noolaan doonaan si ay u arkaan dhamaadka mudada GRAT, / Trustmaker uma baahnid hanti la hibo ka dib noloshiisa si loogu bixiyo kharashka nolosha ama daryeelka muddada dheer .

Marka laga soo tago caqabadaha kor ku xusan, mid kale oo muhiim ah in la ogaado waa in Madaxweyne Obama uu weeraray GRATs sidii qalab wax lagu yareeyo oo laga yaabo inuu soo jeediyo miisaaniyadii ugu danbeeyay. Qorshayaasha miisaaniyadu waxay weeraraan GRATs laba dhinac: (1) GRATs ayaa looga baahan yahay inay lahaadaan mudo ugu yaraan 10 sano ah, taas oo kordhinaysa fursada ay bixiso Grantor / Trustmaker ay u dhiman doonto inta lagu jiro mudada kalsoonida oo ay sababi karto hantida GRAT dib ugu noqoshada hantida canshuuraha ee Gantarka / Trustmaker, iyo (2) GRATs oo la gooyey oo la tirtiro oo bedelkeedana u wareejinaya GRATs ayaa looga baahan yahay inay lahaadaan qiimo muhiim u ah ujeedooyinka canshuurta hadiyadaha. Labada isbeddeladan labaduba waxay si xad dhaaf ah u xaddidaan waxtarka GRATs sida farsamada dhimista canshuurta. Wixii macluumaad dheeraad ah oo ku saabsan tan iyo soo jeedinta kale ee miisaaniyadda Obama ee soo yareeya ama xitaa tirtiri kara waxtarka farsamooyinka dhimista canshuurta guryaha kala duwan, tixraac mustaqbalka Canshuurta Dawlada Dhexe?

Haddii aad ka fekerayso GRAT, habka kaliya ee lagu go'aamiyo haddii ay tahay aalad lagu yareynayo canshuurta hantida ee adiga iyo qoyskaaga waa inaad la tashataa qareenka qorsheynta ee guryaha .