深入解析美國遺產及財產稅規劃，並比較各種信託類型優劣分析。透過信託安排，不僅能有效降低稅負，更能保障資產傳承完整，適合跨國資產與高淨值人士參考。

A trust is a key tool in U.S. estate planning that allows a grantor to transfer assets to a trustee, who manages them for beneficiaries under set terms. Unlike wills, trusts bypass probate, ensuring faster, private distribution of assets. They also provide flexibility for controlling when and how assets are shared, offer potential tax benefits, and protect wealth for future generations, making them essential for effective estate planning.

Do you need to file a FATCA (Form 8938)? If you're a US person holding foreign financial assets—such as bank accounts, foreign securities, partnerships, life insurance, or investments held in trust—you may be required to report them to the IRS. This article covers who must file, what assets count, and potential penalties for non-compliance.