9月12日, 2021, 众议院筹款委员会提出了一系列建议，将包括在拜登总统的3美元计划中.被称为“重建更好法案”的500万美元预算和解法案. 如果通过成为法律, 这些建议将对现行框架下存在的遗产和赠与税规划机会产生重大影响. The changes would include the following:
Opportunities for 房地产 and Gift 税 Planning
礼品减少, 房地产, 和代际转移(“GST”)豁免:拟议的法案将减少联邦财产, 礼物, and GST exemptions from the current $11.每人700万美元到每人500万美元(按通货膨胀指数计算), 或者礼物, 12月31日以后, 2021.
Changes in Rules for Grantor Trusts: The proposed bill would largely eliminate current planning opportunities involving grantor trusts by 1) including grantor trusts in the grantor’s 税able estate at death; 2) treating lifetime distributions from grantor trusts as 税able 礼物s of the trust assets; 3) treating the termination of grantor trust status as 税able 礼物s of the trust assets; and 4) requiring the recognition of gain on sales of assets between a grantor and a grantor trust. 这些变化将对颁布日期之后创建的信托和进行的转移有效.
随着这些拟议的改革进入立法程序，我们将继续监测事态发展. 更多的文章和分析将在未来几周内提供. 与此同时, if you have any questions, 请与您的施耐德唐斯税务顾问联系，或通过电子邮件bet9平台游戏(电子邮件保护).
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