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11/12/2018 免贈與稅調高 引富人恐蜂湧轉移財富給子女  川普政府20日公布提案顯示，坐擁數百萬財產的富人給予繼承人免稅贈與時，將能擁有更大彈性。報導說，該提案一旦塵埃落定，可能使身家超過500萬元的富人，一窩蜂地將財產贈予子女。 根據該提案，富人將更容易利用國會去年通過的提高贈與及遺產稅免稅金額的臨時條款。在此提案公布前，部分稅務律師曾擔心，現在雖享有巨額免稅贈與，卻可能會在2025年年底上述條款效期截止後，導致部分人的遺產稅增加。 國會去年通過的稅法改革案，將民眾一生享有的免稅贈與金額上限提高為兩倍，該上限在2019年定為1140萬元，夫婦金額加倍。 一生贈與依規定須計入遺產稅免稅限額，超過限額，贈與和遺產稅的稅率均為40%。稅務政策中心指出，不到2000宗遺產，或約0.1%去世者明年須付這種稅率的遺產稅。 由於免稅贈與上限調高至2025年即截止，令富人感到擔心。遺產規畫專家也不確定，該如何建議顧客對此免稅優惠做最好的利用。 若沒有20日提出的法規，現在給予1000萬元免稅贈與的人，若在2026年死亡，可能將面臨遺產稅。因為他的一生贈與，可能超過他去世時較低的免稅贈與和遺產稅上限。 但依據新規提案，2018年至2025年的免稅贈與，將不計入遺產稅免稅上限之內。不過，須等到明年3月13日公聽，一切拍板定案後，該法規才能生效。 新規一旦生效，富人將會盡可能享有一生可享的免稅優惠，在國會修法或新政府更改規定前，將財產轉移給繼承人。參院民主黨議員已提案，要求遺產稅免稅上限恢復至2018年之前的標準，民主黨總統候選人也可能要求類似修法。 原文链接>> 11/22/2018 IR-2018-229, November 20, 2018 WASHINGTON — Today the IRS announced that individuals taking advantage of the increased gift and estate tax exclusion amounts in effect from 2018 to 2025 will not be adversely impacted after 2025 when the exclusion amount is scheduled to drop to pre-2018 levels. The Treasury Department and the IRS issued proposed regulations which implement changes made by the 2017 Tax Cuts and Jobs Act (TCJA). As a result, individuals planning to make large gifts between 2018 and 2025 can do so without concern that they will lose the tax benefit of the higher exclusion level once it decreases after 2025. In general, gift and estate taxes are calculated, using a unified rate schedule, on taxable transfers of money, property and other assets. Any tax due is determined after applying a credit – formerly known as the unified credit – based on an applicable exclusion amount. The applicable exclusion amount is the sum of the basic exclusion amount (BEA) established in the statute, and other elements (if applicable) described in the proposed regulations. The credit is first used during life to offset gift tax and any remaining credit is available to reduce or eliminate estate tax. The TCJA temporarily increased the BEA from $5 million to $10 million for tax years 2018 through 2025, with both dollar amounts adjusted for inflation. For 2018, the inflation-adjusted BEA is $11.18 million. In 2026, the BEA will revert to the 2017 level of $5 million as adjusted for inflation. To address concerns that an estate tax could apply to gifts exempt from gift tax by the increased BEA, the proposed regulations provide a special rule that allows the estate to compute its estate tax credit using the higher of the BEA applicable to gifts made during life or the BEA applicable on the date of death. Treasury and IRS welcome public comment, and the proposed regulations provide details on how to submit comments. More information about this and other TCJA provisions can be found on the Tax Reform page on IRS.gov. More Information: |    Principal,  Tel: (301)906-6889; (240)912-6290 Licensed in MD, VA, DC, PA WeChat ID: sunnychenyuqing NMLS # 1220187 President, Principal Loan Consultant, Leader Funding, Inc.  电话: (240) 784-6645 Rockville, MD Phone: 301-366-3497 |
