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The IRS Comes Down on PATs

机译:美国国税局降低PATs

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摘要

Life can be so ironic and cruel. Imagine if you built your entire business on one narrow part of the tax law and then the tax law changed because you became too successful marketing it? That's exactly what happened to the Private Annuity Trust. How does this sound to you? Would you like to sell a highly appreciated asset and "avoid" the current capital gains taxes and any depreciation recapture? Would you like to have the money you would have paid to the IRS or state in taxes in an account that would grow for your benefit and where that money would be used to pay you a lifetime income stream? Would you also like a plan where once the highly appreciated asset has been transferred, it is out of your estate for estate tax purposes?
机译:生活是如此讽刺而残酷。想象一下,如果您将整个业务建立在税法的一小部分上,然后由于您营销太成功,税法发生了变化?这正是私人年金信托所发生的事情。这听起来如何?您是否想出售高升值的资产并“避免”当前的资本利得税和任何折旧收回?您是否想将本应支付给IRS或钱的税款存入一个帐户中,该帐户会为您的利益而增长,而该笔钱将用于支付您一生的收入呢?您是否还需要一个计划,一旦高升值资产被转移,出于遗产税的目的,资产就不在您的财产范围内了?

著录项

  • 来源
    《Accounting Technology》 |2007年第sup期|p.29-30|共2页
  • 作者

    Roccy DeFrancesco;

  • 作者单位

    The Wealth Preservation Institute;

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  • 原文格式 PDF
  • 正文语种 eng
  • 中图分类 f;
  • 关键词

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