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Take advantage of the IRA charitable rollover extension

机译：利用IRA慈善展期扩展

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摘要

The potential benefits of the CRT allow you to: * Diversify a low-cost basis asset and avoid or postpone capital gains tax on the sale of the appreciated asset. * Receive a current income and gift tax deduction by establishing the CRT during the donor's lifetime. * Receive an estate tax deduction, if the CRT is established to take effect upon the donor's death. * Maintain and possibly increase your annual income and ultimately benefit a favorite charity or charities. The potential benefits of the CLT are: * The charity receives annual payments. * The gift tax cost of assets passing to heirs is reduced. * The potential estate or gift tax liability is reduced. * The donor receives a current income and gift tax deduction by establishing the CLT during his or her lifetime. * The family receives assets and any appreciation free of estate and gift taxes at the end of the charity's payout term. * The heirs receive an estate tax deduction, if the CLT is established to take effect upon the donor's death.
机译：CRT的潜在好处使您能够：*低成本基础资产的多样化，避免或推迟出售增值资产的资本利得税。 *通过在捐赠者的一生中建立CRT可获得当期的收入和赠与税减免。 *如果建立了CRT可以在捐赠者去世后生效，则可以扣除遗产税。 *维持并有可能增加您的年收入，并最终使最喜欢的一个或多个慈善机构受益。 CLT的潜在好处是：*慈善机构每年收取款项。 *减少了继承财产的赠与税成本。 *减少了潜在的遗产或赠与税责任。 *捐助者在其一生中通过建立CLT可获得当期所得税和赠与税减免。 *在慈善机构的付款期结束时，该家庭可获得资产和任何免税的遗产和赠与税。 *如果建立CLT以在捐赠人死亡后生效，则继承人可获得遗产税减免。

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  • 来源
    《Mining Engineering》 |2009年第2期|p.52-53|共2页
  • 作者

    Trish Kanagy;

  • 作者单位

    Trish Kanagy, SME Foundation Development Manager;

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  • 正文语种 eng
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