作为一家建筑公司的老板, at some point you will need to determine what the next steps are for your legacy and the business you have built.
It is important to take the time to reflect on your goals and how they will integrate with your estate and succession plans. Creating an estate plan is the best way to protect your business interests and beneficiaries. 制定有效的遗产计划所需的主要文件包括:
(a)最后遗嘱和遗嘱 – a document that expresses your wishes as to how your property is distributed after death.
(b)财务持久授权书 -指定某人管理你的财务事务的文件.
(c)医疗保健授权书-指定某人来管理你的医疗决定和护理的文件.
(d)生前遗嘱 -一份文件，可以让你预先决定你的临终关怀决定.
(e)信托文件 -为第三者持有资产的信托安排. Trusts help to avoid probate, create asset protection and aim to create estate 税 savings. Many different types of trusts can be utilized to create the most appropriate estate plan.
遗产规划的第一步是编制一份财产清单, (包括商业投资), 房地产, 退休账户, 等.)债务和保险计划，以量化你的净资产. It is important to see how your net worth compares to your lifetime exemption amount. This is the amount of property or cash that you can gift either during your life or at death before having to pay the Federal Estate 税. 截至2023年9月, 这一终身免税额目前为12美元,920,000 per person (if married you can utilize your spouse’s exemption as well for a total of $25,840,000). 然而, 1月1日起, 2026, 该金额将从2017年起恢复为免税金额, 再加上通货膨胀(目前业内专家估计这个数字在7美元左右).500万/人). 你遗产里剩下的钱, 取决于死亡日期, 超过这些金额将被征收40%的联邦遗产税. 相应的, it is important to begin thinking about how you can transfer your assets to lessen any pending estate 税.
There are two major concerns as it relates to estates subject to the Federal estate 税 if not planned properly. First, the Federal estate 税 is due within nine (9) months after a decedent’s date of death. This can put severe strain on the fiduciaries to even make the payment in a timely fashion. 除了, the ability to generate the cash needed to pay the estate 税 can not only be challenging, but it can also cause assets to potentially be liquidated for less than fair value in a distressed sale. It is common that many business owners do not have sufficient liquid assets to pay the estate 税 upon death. 而不是, the business that perhaps they wished to be carried on by the next generation is forced to be sold hastily to generate the cash needed to pay the 税, 严重破坏被继承人的继承目标和整体遗产价值.
Some techniques specifically for business owners to avoid the aforementioned issues and utilize the lifetime exemption while it is at its highest level are as follows:
(a)赠予年度豁免金额 -你有权转账$17,000(2023年的金额)或$34,如果结婚，就能得到1000万美元, 每人每年，不使用任何终身豁免.
(b)将非常可观的资产赠与信托机构或子女. 现在就把这些资产从你的财产里拿出来, 任何未来的升值都将在您去世时免税.
(c)有限责任公司转让 – you can transfer ownership of assets (marketable securities, investment properties, 等.) into a single-member LLC, which can then be gifted to a trust or your children. If done correctly, you can likely take valuation discounts on the interests gifted.
(d)配偶终身使用权信托基金- " SLATs " -财产由赠与人的配偶以不可撤销的信托方式保管, 受益人配偶可以获得分配, and the trust is excluded from the donor’s and donee’s gross estate upon either of their passings.
(e)授予人保留年金信托- "授予人保留年金信托" -资产托管一定年限. 在此期间，授予人有权获得一定的回报率. When the GRAT term expires, the leftover assets are given to the grantor’s beneficiaries.
It’s equally as important to be thinking about how your estate plan coincides with the future of your business. The term succession planning is used to describe an exit strategy from a business so that it can continue to run smoothly or be wrapped up successfully. 继任计划的四个主要支柱是:(1)合并, (2)公司间或家族间的过渡, (3)销售, (4)溶解. 继承计划通常与遗产计划一致.
A merger (two or more businesses consolidating) or a transition (leaving the business to someone you trust) keeps the company running and can be used to produce passive income during your retirement. 这些都很好地发挥了企业的生存能力. If you are looking to truly exit – a sale or dissolution may be more in line with your goals. 要查看对该主题的更详细分析，请访问我们的 退出计划选项页面.
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