看到討論給子女的信托，Charitable Remainder Trust和Charitable Lead Trust是可選項目嗎？兒子讀的醫學院募捐信裏提到的，還有例子如下
Charitable Remainder Trust
xx, 75, wants to make a gift to xx but would also like more income in the future. xx creates a charitable remainder unitrust with annual lifetime payments to her equal to 5% of the fair market value of the trust assets as revalued annually. She funds the trust with assets valued at $500,000.
xx receives $25,000 the first year from the trust. Subsequent payment amounts vary each year depending on the annual valuations of the trust assets. She is eligible for a federal income tax charitable deduction of $290,360* in the year she creates and funds the trust. This deduction saves xx $92,915 in her 32% tax bracket.
*Based on a 5.2% charitable midterm federal rate. Deductions and calculations will vary depending on your personal circumstances.
Charitable Lead Trust
xx is married with three children. She has a portfolio worth $1,000,000, among other assets, and wants to support xx and her children. It is of the utmost importance to xx that she see her philanthropic impact in life as she creates her estate plan.
xx’s advisor has recommended a Charitable Lead Annuity Trust. Her advisor has informed her that the lower the discount rate, the more advantageous a lead trust becomes. With her advisor’s recommendation, xx established a 20-year charitable lead annuity trust with her portfolio.
How It Works
This trust pays $52,000 (Approximately 5.2% of the initial fair market value) to xx each year for 20 years. After that, the balance in the trust goes to her children.
Her gift tax deduction is $637,185, which is 100% deductible from her gift and estate tax liability.
The family will still receive the assets they were to inherit—but not for 20 years. And after 20 years in the trust, the portfolio should be worth approximately $1,294,285 if the underlying funds experience, in this case, 6% growth. This will save the family unnecessary estate taxes by moving $1,000,000 from her estate. It also will still provide for xx’s philanthropic interests in a very tax-efficient manner.
*Based on a 5.2% charitable midterm federal rate. Deductions and calculations will vary depending on your personal circumstances.
