Читать книгу 2012 Estate Planning - Martin Inc. Shenkman - Страница 23

As discussed above, gifting assets to a self-settled trust today may protect those assets from a future marriage ending in divorce. But what if you are already married and, as is so often the case, failed to heed the advice of obtaining a prenuptial agreement? Well, perhaps your parent, or some other benefactor, can create a beneficiary defective irrevocable trust (BDIT) for you. You can then sell assets to the BDIT, without improperly dissipating marital assets, so long as a note is received in exchange that is equal to the fair value of the assets being sold to the BDIT. The sale can then permit a family business or other asset to grow outside your taxable estate and safeguard that asset from the potential ravages of a future divorce.

BDITs are discussed and explained in greater detail in Chapter 5. Some unique 2012 applications of this planning technique are also discussed.