Читать книгу 2012 Estate Planning - Martin Inc. Shenkman - Страница 19

Should all the proposed negative transfer tax changes be enacted, and if you do not aggressively plan now to shift significant value and future growth into GST exempt perpetual dynastic trusts, you will likely cause additional and unnecessary discomfort and stress when planning for yourself in the future. For instance, when your heirs are ready to do their own planning, the law might reflect only a $1 million gift tax exemption, allow no discounts, no perpetual GST exemption allocations, no grantor trusts, and so on. With so many advantageous planning tools either eliminated or otherwise restricted, they may be hard-pressed to plan effectively with respect to their own wealth and that inherited from their parents or other loved ones.