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理解备用估值日期

当一个人死了, the executor is faced with an important decision that has the potential to impact the taxes owed by the estate and its heirs.1 The executor will have the option of valuing the estate on the date of death, 或交替, on the six-month anniversary of death – the latter is, 恰当地说, 称为“备用估价日期”.”

选择一个日期

It may seem like an obvious decision and simple choice, but it’s not. 这是为什么.

对于持有大量股票的不动产, the use of the Alternate Valuation Date may be an appropriate approach if the executor believes stock prices will be lower than they were on the date of death.

当继承人继承财产时, 股票等, they may receive a step up in the cost basis of the asset, if its value is higher than it was when the original owner acquired it. The heirs’ valuation is reset to either the value on the date of the owner's death or the value on the Alternate Valuation Date – whichever is chosen by the executor.

市场走势

让我们看一个假设的例子. Let’s say Dad bought Out-of-Date Technologies several years ago when stock prices were $10 per share. 他死时,这只股票值35美元. 遗嘱执行人使用了另一个估价日期, 六个月后, 由于市场波动, 股票价值28美元.

他的继承人, 朱莉, will inherit this asset and receive a step up in the cost basis of it to $28, 遗产声明的价值. Now, let’s assume that 朱莉 sells the stock a short time later at $35 per share.

If the estate had used the value on the date of death ($35), 她可能没有欠资本利得税, as she would have been selling the stock at the same price as her cost basis. But since she received the stock with the lower cost basis ($28 – the Alternate Valuation Date), 每股7美元的资本利得税可能已经到期.2

在这个例子中, the estate saved money by electing the Alternate Valuation Date, but the heir was exposed to a lower cost basis as well as the prospect of paying higher capital gains tax in the future.

考虑 & 平衡

当遗嘱执行人思考这个平衡行为的时候, they should consider the relative prevailing tax rates for the estate and which approach may result in the most-efficient transfer, 净税收, 的继承人.

Keep in mind, the information in this article is not intended as tax or legal advice. It may not be used for the purpose of avoiding any federal tax penalties. 请咨询法律或税务专业人士 for specific information regarding your individual situation.

1. The article assumes the deceased has a valid will and has named an executor, who is responsible for carrying out the directions of the will. If a person dies intestate, it means that a valid will has not been executed. 没有有效的遗嘱, a person’s property will be distributed 的继承人 as defined by the state law.
2.This is a hypothetical example used for illustrative purposes only. It is not representative of any specific investment or combination of investments.

The content is developed from sources believed to be providing accurate information. The information in this material is not intended as tax or legal advice. It may not be used for the purpose of avoiding any federal tax penalties. 请咨询法律或税务专业人士 for specific information regarding your individual situation. This material was developed and produced by FMG Suite to provide information on a topic that may be of interest. FMG Suite is not affiliated with the named broker-dealer, 国家或sec注册的投资咨询公司. 所表达的意见及 所提供的材料仅供一般参考, and should not be considered a solicitation for the purchase or 出售任何证券. 版权所有2021 FMG套件.

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