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.

遺產規劃不僅是財產分配，更涵蓋醫療照護、子女扶養與企業傳承。在經濟不確定下，一份完整計畫能保障繼承人、降低稅務成本並避免家庭紛爭。相較於遺囑，信託能提供更佳的隱私性、稅務效率與跨世代財富管理。專業顧問的協助能確保計畫符合稅法與法律規範，同時遺產規劃也需隨人生與財務狀況定期更新，確保資產能依意願順利傳承。