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The gift tax: Far from irrelevant despite a $5 mn exclusion

机译:赠与税:尽管免税额为500万美元,但仍无关紧要

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摘要

With the current gift tax exclusion amount set at a record-high $5 million, many taxpayers appear to consider the gift tax no longer relevant to their planning. That may be a mistake.Taxpayers should consider a host of rules that may nevertheless draw them back into liability-prone situations. They should also consider current circumstances as something that they should proactively take advantage of. Based on current law, present rates and exclusions offer only temporary opportunities that will no longer be available after 2012.
机译:当前的赠与税免税额创下了500万美元的历史新高,许多纳税人似乎认为赠与税不再与他们的计划相关。这可能是一个错误。纳税人应考虑许多规则,但这些规则可能会将它们重新吸引到容易产生负债的情况中。他们还应该将当前情况视为应积极利用的东西。根据现行法律,目前的费率和除外税仅提供暂时的机会,这些机会在2012年之后将不再可用。

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