高净值客户的定时炸弹
的 2017年减税和就业法案 (TCJA)对个人和营业税进行了重大的税收改革. 而TCJA则广泛存在, 全面的税收影响, 特别针对的一个领域是终身免征赠与税和遗产税.
的 gift and estate tax lifetime exemption allows an individual to gift a certain amount tax exempt during life or at death. Before the TCJA, the lifetime exemption began at a tax base of $5 million 经通货膨胀调整 ($5.每年根据通货膨胀调整后的数据为600万美元.
在TCJA之后，同样的免税额翻了一番，达到11美元.每年按通货膨胀调整后为200万美元. 然而, 这只是一个临时的改变, 而增加的终身豁免将于明年1月1日到期, 2026. 对这一预期日落日期的任何改变都需要国会通过法案.
那么，终身豁免的未来是怎样的呢? 正如前面提到的, 到2026年, 免税额恢复到以前的基数500万美元, 经通货膨胀调整.
的 IRS further clarified that individuals who take advantage of the temporary $10 million base will not be penalized in the future once the exemption reverts back to the $5 million amount. 因此, the exemption amount available to individuals will be the full amount of the increased exemption with a $10 million base if used prior to 2026, or only the amount of the decreased exemption with a $5 million base available after the start of 2026.
的 reduction of the exemption is a seismic change that will impact high net worth individuals. 实际上，这意味着推迟 遗产和赠与税规划 could lead to millions of dollars more in an individual’s estate becoming taxable at the high rate of 40%. 纳税人现在所做的事情不仅关系到遗产, 也对纳税人的家人和亲人.
一位同事曾将遗产税和赠与税描述为一种可选税. No taxpayer is required to pay this tax because they could simply give all their assets away until they reached the lifetime exemption and give the rest to charity.
到2023年，终身免税额为12美元.9200万年. 记住, this is a per individual amount, so a married couple has the combined exemption of $25.8400万年. 2023年的年度赠与税免税额增加到17美元,000, which is the amount that can be freely gifted to another individual without tax ramifications. 这一数额将在2024年发生变化，同样也会根据通货膨胀进行调整.
充分利用这些高额免税额, 聘请一位知识渊博的房地产律师, 税务会计, 现在是估值专家.
的 gift and estate tax are both taxed according to a rate schedule that quickly reaches 40% on the value of the property transferred.
的 Gift and Estate tax system applies these exclusions and exemptions at the individual level. 然而，已婚夫妇可以将他们的豁免和排除结合起来.
仔细规划遗产税, 纳税人必须考虑在他或她的一生中他或她可以捐出什么. 了解礼品的应税性和可获得的豁免是很重要的. 这些异常有如下所示的层:
在死亡之日，遗产的价值是为遗产税而定的. 总遗产包括被继承人拥有或控制的所有财产, 包括个人, 有形的, 或者无形财产.
若干权益的估值, 如一个由少数人持股的企业或合伙企业, 可能很复杂, 这就是为什么可靠的估值团队至关重要吗. 此外, certain transfers during the decedent’s life in contemplation of death or with a retained interest could be included in the gross estate and must be valued.
Once the gross estate has been determined, certain deductions are applied to get to a taxable estate. 允许扣除的项目包括:
一旦总遗产被计算出来, 余下的终身豁免适用, 由此产生的价值就是应税遗产. 的 taxable estate is then taxed based on the unified tax rate schedule according to Section 2001(c), 很快就达到了40%.
这项工作可能还没有完成. 另定一个估值日期可能是有益的. This would value any property sold or distributed from the estate within six months of date of death at the date of distribution. 所有剩余财产以死亡之日后六个月的日期计算. 只有在遗产总额少于死亡日期估值的情况下，才能进行选择.
赠与税和遗产税制度很复杂, which is why at LBMC we have a team of experts partnered with our valuation department ready to educate and assist clients with their estate planning goals.
由于赠与税和遗产税适用于价值而不是成本, 降低税收的一个重要策略是降低转让的应税价值.
An effective strategy can lower the taxable value without reducing the real economic value of the underlying assets. 如果遗产包括私人商业实体, 一名纳税人计划捐赠该实体的一部分权益, 然后，纳税人需要聘请专业的估值专家.
的re are two different types of well-known valuation discounts available to 少数民族的利益s in private business entities, 其中包括缺乏控制的折扣和缺乏适销性的折扣.
A 少数民族的利益 通常是在一个商业实体中拥有少于51%的治理权的公司吗. 的 discounts applied to the 少数民族的利益 directly reduce the value of the interest being gifted, 因此 reduce the amount of lifetime exclusion used up by the individual making the gift.
Let’s review a high-level exploration of some of the items considered within these two discounts.
的 discount for lack of control is applied to an interest that lacks the ability to make unilateral decisions within the business entity. 评估专家将接收并分析来自管理层访谈的信息, 财务报表, 以及企业实体的管理文件. 该协议将界定被评估的所有权权益的权利. 由于缺乏控制而影响折扣的项目包括:
当然, 这不是关于缺乏控制的折扣考虑的详尽清单. 但由于缺乏控制，这些项目中的每一个都给折扣带来了很大的权重.
的 discount for lack of marketability is a recognition that a non-controlling interest in a private company lacks the same level of liquidity or marketability as stock in a company that is traded on the public stock market. 另外, closely held businesses may further restrict transferability by putting in place the following:
Again, this is not an exhaustive list of items considered for the discount for lack of marketability. Combined discounts for lack of control and discounts for lack of marketability can vary greatly but can reduce the value of a taxable transfer by as much as 40%. 考虑到这些折扣会导致价值的大幅降低, 因此, 所缴纳的全部税款, 重要的是要有一个信誉良好的评估专业人士来完成这项工作.
2026年1月1日即将到来. 赠与和遗产律师, tax advisors and valuation professionals are hard at work trying to keep up with current demand.
如有任何有关遗产或 财富规划,请联系 LBMC的财富顾问’团队，我们可以帮助您制定最适合您和您家人的策略.
内容由LBMC估值专业人士提供， 杰西卡·巴雷特、CPA、ABV、CFE、LBMC税务专业人士; 谢尔比Follis,注册会计师.
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.
