Explore the most common types of trusts used in US estate planning—from ILITs and SLATs to CRTs and Dynasty Trusts. Learn how each structure serves unique financial and family goals, including tax minimization, asset protection, and long-term wealth transfer.

Choosing between a revocable and irrevocable trust is a key decision in U.S. estate planning. This article explores the benefits, limitations, and tax implications of each trust type, helping individuals prioritize flexibility, control, or asset protection

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。

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。

What are the benefits of having an effective estate plan?  Maintain financial privacy after your death. Specify exactly who receives what from your estate. Prevent family conflict over division of your estate. If you have significant wealth, ensure the financial security of future generations in your family. Ensure that your children are provided for in the event of an untimely death. Reduce the impact of estate taxes on your asset.

This article outlines the key principles foreign individuals should know—such as tax residency rules, exemptions, and the progressive tax rates—along with a guide to calculating estate tax in Taiwan.

Gift and estate taxes are similar and closely related but distinct areas of the US tax code. Typically, only individuals with significant...

In our preceding article, we delved into the Key Takeaways for Gift Taxes, illustrating various exceptions and deductions in specific...

Understanding US gift and estate tax is crucial for US citizens or residents who wish to manage their finances effectively and plan for...