Pehea e helu ai i kāu'ānai kālā ma ka makahiki 2014

ʻO ka waiwai nui i hoʻemiʻia e nā Debts a me nā Hoʻolālā kūpono i nā waiwaiʻauhauʻauhau

Inā make kou make i loko o kekahi makahiki i ka wā e hoʻokōʻia ai kaʻauhauʻauhau a ka'ahapili, inā paha e pili ana kāuʻauhau i ke kālā o kaʻauhau aupuni e pili ana i ka waiwai o kāu waiwai waiwai nui,ʻo ka nui o kāu aie i loaʻa i kou wā e make ai, ka nui o nā lilo i loaʻa i ka manawa e hoʻonā ai i kāu waiwai, a me nā unuhi e hiki ai i kāu waiwai ke lawe. E like me ka mea e kū nei, eia keʻano e hoʻomaopopo ai i ka hoʻoholoʻana i kāu kuleana o kaʻauhau waiwai ināʻoe e make i ka makahiki 2014.

No ka nānāʻana i nā kānāwai auhauʻauhau a me nā palapala kiʻi e hōʻike nei i ka nui o ka ukuʻauhauʻauhau a me nā waiwaiʻauhau mai ka makahiki 1916 a hiki i ka makahiki 2014, e nānā i kēia mau mea:

• ʻIkepili o nāʻauhauʻauhau o ka moku'āina o kēia wā
• Ka Hoʻolālā'Āpana Lapaʻa o ka 'Oihana Kūlehua, 1916 - 1997
• Ka Waihona Kuhi Laikini o ka Moku'āina'Alepale, 1997 - 2014

NĀ MANAʻO: Hōʻikeʻia kēiaʻike ma kahi hōʻano hou i hiki ai iāʻoe ke helu i kahi kuhi koʻikoʻi o kāu kuleanaʻauhau. ʻAʻole pono e hilinaʻiʻia no ka'ōlelo aʻo kānāwai aʻauhau paha. No ka'ōlelo aʻo kūkākūkā, e kamaʻilio me kahi loio. No ka'ōleloʻauhau, e kūkākūkā me kahi loio aʻauhau paha.

E hoʻoholo i ka waiwai o kāu Net Estate

ʻO ka waiwai o kāu waiwai waiwai he mea ia e hoʻohanaʻia ai kahi hoʻomaka no ka hoʻoholoʻana i kāu kuleanaʻauhau'āina. E aʻo pehea e hoʻolālā ai i kahi kuhi o ka waiwai o kāu waiwai waiwai ma ka heluheluʻana i kēia mau mea:

• He aha ka waiwai o kahi waiwai i hoʻohanaʻia no nā kumukūʻai waiwai waiwai?

• Pehea e helu ai i ka waiwai o kāu waiwai nui

Mai kou waiwai nui e hiki ke unuhiʻia i kēia mau mea e hāʻawi iāʻoe i ka waiwai o kāuʻupena ukena no kaʻauhauʻauhau waiwai:

1. ʻO nā uku a me nā lilo, me nā moraki , nā lālā o ka hōʻai'ē, nā pānaʻi pilikino, ka'ai'ē kāleka kāleka , hoʻolimalima hoʻolewa a me nā pā kālā pili kālā; a me nā uku hoʻolimalima e hoʻoponopono ai i kou waiwai a iʻole Revocable Living Trust , e like me nā loio, nā hoʻopuka helu a me nā uku hoʻolimalima, mālama a me nā ukuʻauhau, nāʻimi me nā uku hoʻokolokolo; (Kaomi: No ka loaʻaʻana o kahi kuhi koʻikoʻi o nā lilo hoʻolimalima, e hoʻonui i kāu waiwai waiwai i 5%);

1. ʻO nā hoʻololi hāʻawi lokomaikaʻi, e pili ana i nā makana a me nā waiwai kūikawā, i hoʻokaʻawaleʻia i loko o ka Trust Charity Trust or Charitable Lead Trust ; a
2. Ka hāʻawiʻana i ka wahineʻo ia kekahiʻAmelika,ʻo ia hoʻi ka hāʻawiʻana i nā kuleana kūpono no ke ola a me ka hoʻoiliʻana i ka hilinaʻi e kūpono ai no ka unuhiʻana o ka wahine male palenaʻole , e like me ka "A Trust" i hoʻokumuʻia i ka hoʻohanaʻana i ka hoʻolālāʻana i ka manaʻo AB Trust .

E hoʻoholo i nā kuleana o kaʻauhauʻauhau o ke kālāʻauhau i ka makahiki 2014

Mai kāuʻupenaʻupena i kāpaeʻia i ka hoʻokuʻu kālā kālepa o ka moku'āina e hiki ai i kāu'āinaʻauhau.

E hoʻomanaʻo he inā ua hanaʻoe i nā makana iʻauhauʻia i kou manawa e ola ai, e like ka nui o ka hoʻolimalima auhau o ka'āina e like me kaʻokoʻa ma waena o ka hoʻokuʻu pihaʻana a me ka waiwai o nā makana i ola.

Nā Hoʻohālike Liloʻana i kahi hōʻai'ē o kaʻauhauʻauhau $ 5.34 a me kaʻauhauʻauhau 40%

Eia kekahi mau lālā ma ka hoʻohanaʻana i kaʻauhauʻauhauʻauhau o 2014 a me ka helu e kōkua iāʻoe e hoʻomaopopo i kahi e heluʻia ai ka pā kālāʻauhau .

1. ʻO ka make i ka makahiki 2014,ʻaʻole hāʻawi i nā makana ola a pau, kahi waiwaiʻauhau - Ināʻoe e make i ka makahiki 2014 a me kou waiwai waiwai he $ 6,000,000 aʻo kāu mau aie i hiki keʻaeʻia, nā lilo a me nā unuhiʻana he $ 200,000, a laila, $ 5,800,000 kāuʻupena ukana. A laila hoʻokaʻawaleʻoe mai kāuʻupena ukana i ka hoʻolimalima auhau'āina e hiki ai i kāu'āinaʻauhau. Ināʻaʻoleʻoe i hana i kekahi mauʻauhauʻauhau i kou manawa e ola ai, ma kēia hana e like kāu kālāʻauhau i $ 460,000:

   $ 5,800,000 waiwai waiwai - $ 5,340,000 hoʻokuʻu kālā 'auhau = $ 460,000 kaʻauhauʻauhau

   Ua hoʻonuiʻia kāu waiwaiʻauhau i ka 40% no ka hikiʻana i kāu kuleanaʻauhau o ka moku'āina o ke aupuni pekelala, a ma kēia hiʻohiʻona e like me $ 184,000:

   $ 460,000 waiwaiʻauhau x 40% rate = $ 184,000 kaʻauhauʻauhau

1. ʻO ka make i ka makahiki 2014,ʻaʻole hāʻawi i nā makana ola a me nā waiwai olaʻole - E hoʻohana i nā mea like ma luna nei, koe naʻe ka waiwai o kāuʻupenaʻupena i $ 5,340,000. Ma kēia hihia, no ka mea, like kāu waiwaiʻupena i kaʻauhauʻauhau o ka waihona waiwai o ka makahiki 2014, he $ 0 kāu waiwaiʻauhau a no laila, $ 0:

   $ 5,340,000 mau waiwai waiwai - $ 5,340,000 hoʻolimalima auhau 'auhau = $ 0 ka waiwaiʻauhau

2. ʻO ka make i ka makahiki 2014, $ 3,000,000 i nā makana o ka nohoʻana - E hoʻohana i nā mea like ma luna o ka # 1, koe naʻe ka makeʻana o kāu make ma ka makahiki 2014 a ua hāʻawiʻoe i $ 3,000,000 o nā makanaʻauhau i kou manawa. ʻO keʻano, e unuhiʻia nā $ 3,000,000 ma nā haʻawinaʻauhauʻauhau o kāu hoʻolimalima auhau kālā o ka'āina, waihoʻoe me kaʻae kālāʻauhau $ 2,340,000:

   $ 5,340,000 hoʻokuʻu - $ 3,000,000 mau makana noho ola = $ 2,340,000 hoʻokuʻuʻia

   Penei,ʻo ka ukuʻauhau o kāu waiwai i $ 1,384,000:

   $ 5,800,000 waiwai waiwai - $ 2,340,000 ka hoʻokuʻuʻia = $ 3,460,000 ka waiwaiʻauhau

   $ 3,460,000 kaʻauhauʻauhau x 40% rate = $ 1,384,000 kaʻauhauʻauhau