Читать книгу 2012 Estate Planning - Martin Inc. Shenkman - Страница 31

Why is it so incredibly important for you to consider gifts today? In one word, compounding. Why is it so important for you, even if your estate is under $5 million today, to consider gifts? Again, compounding. Whether the future estate tax exemption is $5 million, $1 million, or anything in between, even if your net worth is below what might seem to make planning essential in 2012, you may still benefit significantly from planning. Consider the following example.

EXAMPLE: You transferred $5 million in securities in 2012 to aGST-exempt trust. You die in 2042, 30 years later:

•If the portfolio grew at a mere 3 percent a year, over $12 million would be excluded from your estate.

•If the portfolio grew at a rate of 6 percent a year, which is historically a modest rate of return for a well balanced portfolio, nearly $29 million would be excluded from your estate.

•If the portfolio grew at 10 percent a year, over $80 million would escape estate and GST taxation. Even those who believe their estates may be too small to have to plan today should seriously consider doing so.

Even those who believe their estates may be too small to have to plan today should seriously consider doing so.