Ke make kekahi,ʻaʻole e lilo nā auhau i ka mea mua ma ka manaʻo o ka poʻe i alohaʻia ma hope. Akā, akā, i kekahi manawa,ʻo ka hoʻoilina o ka waiwai a ka mea i make a me nā mea e pono ai ka mea i make,ʻo ia ka mea e pono ai ke pale aku i nāʻauhau i loaʻa i ka make o kā lākou mea aloha. Ma lalo eʻikeʻoe i kahi papa inoa o nāʻauhau i hiki i ka waiwai a mea hilinaʻi paha o ka mea i make a me keʻano o kaʻauhauʻauhau e pono e waihoʻia.
NĀ MEA: Ka loli o nāʻauhauʻauhau a me kaʻike i kēia mauʻike i ka hoʻololi houʻana i kēia mau kānāwai. No ka 'auhau a me ka loiloi kūikawā, eʻoluʻolu e kamaʻilio me kahi loio a loea paha, no ka mea,ʻaʻole i kaʻauhau a iʻole nā'ōlelo aʻo i ka mea iʻikeʻia ma kēiaʻatikala.
01 Kahiki Aupuni
ʻOiaiʻo kaʻauhau waiwai waiwai e loaʻa ana i ka lehulehu a pau e pili ana i kaʻauhau i hala ma hope o ka makeʻana o kekahi kanaka,ʻo ka meaʻoiaʻiʻo,ʻaʻole e ukuʻia ka hapa nui o nā'āina'āina.
Kainō? ʻOiai ma ka makahiki 2014 he $ 5.34 miliona ka hoʻokuʻu 'auhau āpau o ke aupuni pekelala, aʻo ka hoʻokuʻu waleʻana e hoʻomauʻia ke hoʻoponopono houʻia i ka lā Ianuali 1 o kēlā me kēia makahiki ma ka wā e hiki mai ana ma muli o ka hoʻonui. ʻO kaʻoiaʻiʻo, me kaʻawelike o ka hoʻonuiʻana, e manaʻoʻia ka hōʻaiaʻana i kahi $ 9 miliona o kēlā me kēia kanaka i ka 2034.
Eia naʻe,ʻo nā'āina i hoʻoiliʻia he $ 5.34 miliona aʻoi aku paha, e waiho i ka palapalaʻauhauʻauhauʻauhau me ka hoʻohanaʻana i ka IRS Form 706, i kapaʻiaʻo ke Returning Tax Tax (United States Estate (and Generation-Skipping Transfer).
ʻO nā mea kūʻaiʻole o nāʻauhau kūʻokoʻa o ke aupuni oʻAmelika, pono e waiho i ka IRS Form 706-NA, kahi i kapaʻiaʻo ke Kuleanaʻauhauʻauhauʻauhau oʻAmelika Hui Pūʻia (a me Generation-Skipping Transfer).ʻAʻole hoʻi he kama'āinaʻoʻAmelika Hui Pūʻia.
02 Ka auhau o na Mokuhiki
ʻOiaiʻo ka hapanui o nā'āinaʻaʻole e waiho i kaʻauhauʻauhauʻauhau aupuni a uku paha i nāʻauhauʻauhauʻauhau, nā kānaka o nā moku'āina e noho nei, a iʻole ka mea i make i ka waiwai i kekahi o kēia mau moku'āina, hiki i kaʻauhau'āina'āina e pili i ka'āina: Connecticut , Delaware , District of Columbia , Hawaii, Illinois , Maine, Maryland, Massachusetts , Minnesota , New Jersey , New York, Oregon , Rhode Island , Tennessee, Vermont a me Wakinekona. Kaomi ma luna o ka loulou no kēlā me kēia moku'āina e aʻo hou e pili ana i ka hoʻokuʻu 'auhau āpau o kēlā me kēia moku'āina a me nā koi o ka hoʻoili pukaʻauhau.
03 Nā'Ai'ē Kuleana'āina
ʻOiai heʻauhau waiwai'āina kahi auhau e kauʻia ana ma ka waiwai nui o ka waiwai o ka mea i make, ua hoʻokauʻia kaʻauhau'āina ma ka mea nāna i loaʻa ka waiwai o ka mea make. I kēia manawa,ʻeono wale nō mau moku'āina e hōʻiliʻili i kaʻauhau hoʻoilina o ka moku'āina: Iowa , Kentucky , Maryland , Nebraska , New Jersey a me Pennsylvania -ʻo ia ka pono, Maryland a me New Jersey e hōʻiliʻili i nāʻauhau'āina a me nāʻauhau'āina.
No laila, hiki i ka mea i loaʻa i ka waiwai waiwai ke uku i kaʻauhau'āina hoʻoilina? ʻO kaʻeuanelio, ma nāʻeka'āinaʻeono a pau e hele ana i ka wahine ola a me ka waiwai aloha o ka mea i make, ua hoʻokuʻuʻia mai kaʻauhau o ka moku'āina, akā naʻe ma waho o Iowa, Kentucky, Maryland, a me New Jersey - nā waiwai e waiho ana i nā pua o ka mea make .
No laila,ʻo ka likelike o ka hoʻoilina i lilo i kaʻauhau'āina'āina, he kūpono loa ia. No kaʻike hou aku e pili ana i kaʻauhau hoʻoilina'āina, e nānā i ka Papa KuhiʻAi Moku'āina Moku'āina .
04 Taawina Taa
ʻO keʻano o kaʻauhau i mālama pinepineʻoleʻia,ʻo ia kaʻauhau makana pekelala. 'Elepiliʻiaʻelua mau moku i kaʻauhau makana ma ka moku'āina: Connecticut a me Minnesota.
Ma keʻano laulā, inā pili ka waihona'āina i nāʻauhau'āina a me nā'āina'āina ma Connecticut a me Minnesota, hiki i ka waiwai ke waiho i kahi palapalaʻauhau makana no ka hōʻikeʻana i kekahi mau makana i hanaʻia i ka wā o ka mea make i hōʻikeʻoleʻia. e ola ana ke kanaka.
Hoʻokuʻuʻia kaʻauhauʻauhauʻauhau ma o ka hoʻohanaʻana i ka IRS Form 709 , i kapaʻia ma keʻanoʻoʻAmelika Hui PūʻIa Gift (a Generation-Skipping Transfer) .
05 Kekalina Papahana Hoʻololi
Ma ke aupuni pekelala, hoʻonuiʻia kaʻauhau o kaʻauhau ma ka'āina , iʻikeʻia heʻauhau GST no ka pōkole, e pili wale ana i nā'āina e pili ana i kaʻauhauʻauhau'āina kahi e hele aku ai kekahi o ka waiwai i kekahi mea he "skip person" i loko o kahi hilinaʻi i kū i ka hilinaʻi.
ʻO ka "skip person" he pilina ia eʻelua aʻoi aku paha hanauna ma lalo o ka mea i make, a he kanaka kūponoʻole paha he 37 1/2 mau makahiki aʻoi aʻe paha ma mua o ka mea i make.
Ma ke aupuni pekelala, ʻae like ka hoʻokuʻuʻana i kaʻauhau no ka hoʻoiliʻana i kaʻauhau,ʻo ia hoʻi, he $ 5.34 miliona i ka makahiki 2014 a e hoʻomauʻia ka hoʻoponoponoʻiaʻana i ka lā Ianuali 1 o kēlā me kēia makahiki ma ka wā e hiki mai ana.
No laila, ka nui o nā'āinaʻaʻole e hoʻokuleanaʻia i ka hanauna aupuni-e hoʻoili i nāʻauhauʻauhau. Hiki ke hoʻokaʻawaleʻia ka hoʻokuʻu'ānomi no kaʻauhau hoʻokoeʻana i nā hanauna i ka hoʻohanaʻana i ka hoʻoili IRS 709 , aiʻole ma hope o ka makeʻana me IRS Form 706.
Hoʻomaopopo:ʻO ka hapanui o nā moku'āina e'āʻiliʻili nei i kā lākou mau'āina'āina kaʻaʻokoʻa pono e nānā i kaʻauhauʻauhau hoʻokele.
06 Uku Auhau
Ma waho o ka waihoʻana i ka hoʻihoʻi hope loa o ka mea i make i ke aupuni pekelala (a me ka pae'āina inā kūpono), aia kekahi manawa i ka manawa e hoʻopaʻaʻia kahi waiwai a mea hilinaʻi paha ma hope o ka makeʻana o ka waiwai a waiwai waiwai paha i loaʻa ka uku i mua i ka manawa e hiki ai ke hoʻokaʻawaleʻia nā waiwai mai loko aku o ka waiwai a iʻole e hilinaʻi i ka mea hope loa.
Eia kekahi,ʻoiai kekahi o nā waiwai o ka mea i make, e loaʻa iā ia ka hopena i ke kumu , inā e kūʻaiʻia kēia mau waiwai (e like me nā ukana a me nā kāpili) ma hope o ka makeʻana, a laila, hiki ke kūʻai i ke kumukuai waiwai ma hope o ka noʻonoʻoʻana ke piʻi i ke kumu.
Ma waho aʻe o kēia, ua loaʻa i kekahiʻano o kaʻike kālā nā hopena o kaʻauhau loaʻa i kapaʻia he "kālā no ka mea kūpono" (IRD) paha i ka wā i make ai ka mea waiwai, e like me ka non-Roth IRA, 401 (k) s, a me nā makahiki .
No laila, oiai ka nui o nā'āina a me nā hilinaʻiʻana,ʻaʻole loa e pili iki i nāʻauhau'āina, nāʻauhau hoʻoilina, nāʻauhau hāʻawi, a me nāʻauhau hoʻoili i ka hoʻoiliʻana, hiki i ka hapanui ke hoʻoiliʻia ma kekahiʻano aʻo kekahi paha e kaʻauhau kālā.
ʻO ka uku i loaʻa ma ka waiwai a iʻole ka hilinaʻiʻana e hōʻikeʻia ma ka IRS Form 1041 , iʻikeʻia ma ka inoaʻo US Income Tax Return for Estates and Trusts , no ka waihona kālāʻauhau kālā, aʻo ka waiwai a me ka manaʻo hilinaʻi paha e pono e waiho i kahi hoʻihoʻi kālāʻauhau kālā nā'āina a me nā hilinaʻi.