2011年level 3 Q1-A estate, capital, 关系, 的

冰雨自由

选revocable trust。但是，解释不是很看得懂。tax on realized capital gain 是一样的。后面说的estate tax和这个有什么关系呢？
希望大家帮忙~

冰雨自由

看答案的意思是说 tax on realized capital gain 对两个trust是都要的，区别在与estate tax。可是还是不懂。

能留下qq讨论下么？我的是345712046 谢谢了~

冰雨自由

回复 6# jinnix


Thank you so much for your answer! i finally understand it.are you taking cfa III on sunday?

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回复 9# ssigh

我是这么理解的。

If we sell $1mil in revocable trust, then sell all assets on date of death
Capital gain tax on sale: (1mil - 100K) * 20% = $180K <-- all cash, no more estate tax
Estate tax on remaining: 1mil * 20% = $200K <-- no capital gain
Irrevocable trust tax: (2mil - 200K) * 20% = $360K

这里从revocable trust卖的话，卖出部分减掉basis后乘以20%是这部分要交的税
剩下部分交房产税。capital gain不用交了因为最后basis和MV一样了。
irrevocable trust tax 全额到最后，交360K。
总共是180+200+360

Assume we sell $1mil in irrevocable trust, then sell all assets on date of death
Capital gain tax on sale: (1mil - 100K) * 20% = $180K
Capital gain tax on remaining sale: (1mil - 100K) * 20% = $180K
Estate tax on revocable trust: 2mil * 20% = $400K <-- no capital gain

从irrevocable trust卖掉，卖掉部分和上面一样180k
然后剩余部分交capital gain的税
revocable trust 交房产税。
总共180+180+400

希望能帮到你理解

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回复 8# jinnix


   taking in Shanghai. Good luck tomorrow!