Читать книгу 2012 Estate Planning - Martin Inc. Shenkman - Страница 17

If assets are transferred to an irrevocable trust in 2012, all post-transfer appreciation to those assets should benefit the trust and be outside your taxable estate. For any transfer (completed gift, sale, or a combination of both) to an irrevocable trust, this is a major planning objective for both transfer tax minimization and asset protection purposes. Apart from the prospect of unfavorable tax law changes, the fact that the economy remains soft in many parts of the country and for many industry sectors should facilitate intra-family transfers today at values that may prove to be quite low. This alone can support current 2012 planning.