了解遗嘱与生前信托财产哪个更适合你！
Faloni&Wu,LLP天成律师事务所 ：信托遗产规划
Louisa Wu, Esq.（吴律师）
地址:39-01 Main Street, Suite 501 Flushing, NY 11354
电话： (718)473-9188
传真 (718)473-9189
Email: louisa@wulawgroup.com
COMPREHENSIVE ESTATE PLAN 全面的财产规划
WHAT IS A COMPREHENSIVE ESTATE PLAN
什么是全面的财产规划?
WHY A COMPREHENSIVE ESTATE PLAN WILL ACHIEVE YOUR GOALS
为什么全面财产规划能实现你的目标
DOCUMENTS YOU NEED FOR A COMPREHENSIVE ESTATE PLAN?
一个全面的财产规划您需要哪些文件？
WILL or REVOCABLE LIVING TRUST [RLT]
遗嘱或可撤销生前信托
DURABLE POWER OF ATTORNEY
持久授权委托书
HEALTH CARE POWER OF ATTORNEY
医疗护理委托书
LIVING WILL
生前遗嘱
HIPAA AUTHORIZATIONS
HIPAA授权书（授权给医院，医生等医疗健康服务提供者使用和透露受保护信息给他人的文件）
Yours goals 你的目标
MAKE SURE THEIR INTERESTS ARE PROTECTED WHILE THEY ARE ALIVE
确保在生存期间，他们的利益是得到保护的。
UPON DEATH
确保去世时，他们的利益是得到保护的。
ACHIEVING FAMILY HARMONY
达到家庭和谐
QUICK EFFEICIENT LOW COST ESTATE DISTRIBUTION AND ADIMISTRATION
快速高效低费用的财产分配和管理
A COMPREHENSIVE ESTATE PLAN 一个全面的财产规划
I. TAKES CONTROL OF YOUR ASSETS WHILE YOU ARE ALIVE & UPON DEATH “FUNDING”
在你活着的时候和在你去世的时候控制你的财产
II. PROVIDES A ROADMAP FOR YOU AND YOUR LOVED ONES IN THE EVENT YOU BECOME INCAPACITATED
当你无行为能力时，为你和你所爱的人提供该如何做的指导
III. UPON DEATH GIVES WHAT YOU HAVE 去世时给予你的所有
a.TO WHO YOU WANT 给到你想给的人
b.THE WAY YOU WANT 以你希望的方式
c.WHEN YOU WANT IT 在你希望的时间
IV. MINIMIZES COSTS, TAXES AND DELAYS UPON DEATH OR INCAPACITY
在去世或失去行为能力时，将花销，税和延迟降到最低
TAKING CONTROL OF YOUR ASSETS 控制你的财产
HOW ASSETS ARE TITLED IS THE FOUNDATION OF YOUR ESTATE PLAN
你的财产规划的基础是财产如何署名
HOW ASSETS ARE TITLED DETERMINE OWNERSHIP WHEN YOU ARE ALIVE
财产如何署名决定了在你活着的时候谁是所有人。
HOW ASSETS ARE TITLED DETERMINE WHERE ASSETS WILL GO UPON YOUR DEATH.
财产如何署名决定了当你去世时由谁来继承
what do we mean by title 署名的意义
TITLED ASSETS 有署名的财产
PAPER PROVING OWNERSHIP
写在纸上的所有权
CARS 车
JEWLERY珠宝
HOUSES 房子
STOCK ACCOUNTS 股票账户
BANK ACCONTS 银行账户
IRA’S 个人退休账户
LIFE INSURANCE 人寿保险
NON TITLED ASSETS 无署名的财产
NO PAPER PROVING OWENRSHIP
未写在纸上的所有权
JEWELRY珠宝
FURNITURE家具
Three general rules of asset distribtion upon death
去世时财产分配的三个通用原则
1. INDIVIDUALY TITLED ASSETS – PROBATE
个人署名下的资产 –遗嘱查验
EG. – HOUSE IN INDIVIDUALS NAME 例如 –个人名下的房子
2. JOINT WITH RIGHT OF SURVIVORSHIP – NO
PROBATE带有遗产享有权的共有的资产 –无遗嘱查验
EG. JOINT BANK ACOUNT 例如 –共有银行账户（一方去世，另一方直接继承）
3. ASSETS WITH BENIFICIARY DESIGNATION –
NO PROBATE指定受益人的资产 –无遗嘱查验
EG INSURANCE ACCOUNT如 –保险账户
Asset title :Why so important ? 财产署名为什么这么重要？
UNITENDED DISTRIBUTION计划之外的分配
EXAMPLE -> JOINT BANK ACCOUNT
例子 ->共有银行账户
EXAMPLE -> INSURANCE CONTRACT
例子 ->保险合同
What is probate ? 什么是遗嘱查验？
PROBATE – IS A PROCEEDING OR FILING TO HAVE AN EXECUTOR APPOINTED
AND PROVIDES A PROCESS FOR DISTRIBUTION OF THE ESTATE
遗嘱查验 –是诉讼或申请一个指定的执行人，提供财产分配的过程。
EXECUTOR 执行人-
1.HAS SIGNING AUTHORITY有签字权
2.IN CHARGE OF ADMINISTRATION OF THE ESTATE负责财产管理
THE EXECUTOR MUST GO TO THE SURROGATES OFFICE TO HAVE A WILL PROBATED. THE EXECUTOR SWEARS AN OATH:
执行人必须去到代理办公室做遗嘱查验。执行人宣誓：
1.TO FOLLOW THE PROBATE RULES OF THE STATE. 会遵从州遗嘱查验规定
2.TO ACT AS A FIDUCIARY FOR THE BENEFICIARIES 会作为受益人的受托人
3.ALERT ALL NEXT OF KIN 提醒所有的近亲
4.Assets are frozen until the executor is appointed. Once appointed the executorcan transfer assets.
在执行人被指定前资产会被冻结。一旦指定，该执行人可以转移资产。
INCAPACITY PLANNING 无行为能力的计划
WHAT HAPPENS TO A PERSONS ASSETS WHEN THEY BECOME INCAPACITATED?
当一个人成为无行为能力时，他的资产会发生什么？
GUARDIANSHIP PROCEEDINGS
监护权诉讼
WHAT IS A GUARDIANSHIP? 什么是监护权？
COURT PROCEEDINGS法庭诉讼
COURT APPOINTS ATTORNEY法庭指定律师
COURT APPOINTS GUARDIAN法庭指定监护人
TIME CONSUMING AND COSTLY 耗时又费钱
AVOIDING GURADIANSHIPS避免监护的办法
- DURABLE POWER OF ATTORNEY – AVOIDS GUARDIANSHIP PROCEEDINGS.
持久授权委托书 –避免监护权诉讼 - ASSETS IN TRUST AVOID GUARDIANSHIP PROCEEDINGS.
将资产放入信托 –避免监护权诉讼
TRUSTS ARE BETTER FOR INCAPACITY PLANING
两者相比较，信托对于无行为能力计划会更好
Getting assets where you want them go 使你的资产去到你希望去的地方
STRESS 压力
FAMILY HARMONY家庭和谐
RELEIVING YOUR STRESS 释放你的压力
KNOWING THE RULES OF TITLING了解署名规则
HAVING CONFIDENCE THAT YOU HAVE A COMPRENSIVE ESTATE PLAN
从你的全面财产规划中获得自信
Controlling when your assets are distributed 控制你的资产何时被分配
SHOULD YOU CARE?你该在意吗？MOST PEOPLE DO NOT 多数人不在意
DISTRIBUTING ASSETS TO BENEFICIARIES IN TRUST 用信托方式分配财产给受益人
ASSET PROTECTION 财产保护
a. SPENDTHRIFT ISSUES 挥霍的问题
b. CREDITORS 债主
c. DIVORCE 离婚
d. SPECIAL NEEDS TRUST 其他需求信托
How can you minimize costs ? 你怎样才能将费用降到最低？
HAVING A WELL THOUGHT OUT ESTATE PLAN WILL SAVE COSTS
有一个仔细思考过的财产规划能节省花费
ASSETS DOCUMENTED AND TITLED CORRECTLY
正确的资产文件和署名
AVOIDING PROBATE?避免遗嘱查验
LOWERING COSTS 减少花销
ISSUES WITH WILL = PROBATE COURT $$$$
立遗嘱 =遗嘱查验法庭
Minimize delays 减低延误
HOW CAN YOU MINIMIZE DELAYS你怎样才能减低延误
A. HAVE A COMPREHENSIVE ESTATE PLAN做个全面财产规划
1. ORGANIZED有条理的
B. AVOID PROBATE避免遗嘱查验
1. ASSETS ARE FROZEN PRIOR TO EXECUTOR BEING APPOINTED
在执行人被指定之前，资产是被冻结的
2. ONCE IN PROBATE YOU HAVE TO FOLLOW THEIR PROCEDURES
一旦进行遗嘱查验，你就不得不按照他们的程序走
2. ISSUE WITH WILL立遗嘱
A. PROBATE COURT – LONG DELAY遗嘱查验法庭 –很久的时延
3. ASSETS ARE FROZEN UNTIL TAX WAIVER NJ财产被冻结直到清税NJ
A. SOLUTION REVOCABLE LIVING TRUST解决方案是可撤销的生前信托
Minimize taxes 减税
FEDERAL联邦
ESTATE TAX – 5.32M AND OVER
财产税 – 532万和更多
– SINGLE – 5.32 M单身 – 532万
– MARRIED – SURVING SPOUSE
已婚 –活着的配偶
* PORTABILITY可移植性
INCOME TAXES收入税
CAPITAL GAINS资本利润
STEP UP IN BASIS加强基础
STATE州
ESTATE TAX财产税
-SOME STATES HAVE THEIR OWN部分州有自己的
NJ – 675,000新泽西 – 67万5千
PA – NONE宾州 –无
NY – 1M AM纽约 –一百万 AM
CAPTIAL GAINS – STEPPED UP
BASIS资本利润-加强基础
INHERITANCE TAX遗产税
PA宾州
NJ only lineal descendants
新泽西仅限嫡系亲属
NY纽约
How do we minimize or eliminate estate taxts 我们怎样将遗产税降到最低或免除
TAX LAWS CHANGE 税法变化
DISCLAIMER TRUST –
免责信托 – QTIP信托 Qualified Terminable Interest Property 二次婚姻的常用信托）
A QTIP TRUST LETS YOU SHIELD ASSETS FROM ESTATE TAXES
QTIP信托保护你的财产免于遗产税
Difference between a WILL & RLT
遗嘱和可撤销信托的差别
WHAT IS A WILL什么是遗嘱
HOW DOES IT WORK它如何发挥作用
INDIVIDUALS NAME个人姓名
MUST PROBATED TO TAKE EFFECT必须经遗嘱查验才生效
ACCEPTANCE INTO PROBATE接受遗嘱查验
– IF ACCEPTED EASY SIMPLE PROCESS如果接受，程序简单容易
– IF NOT COULD BE A LONG AND DRAWN OUT PROCESS
如果不接受，能够成为漫长又磨人的过程
– USUALLY ACCEPTED通常接受
FOLLOW PROCEDURES AFTER ACCEPTED
接收后按步骤进行
What is a revocable living trust 什么是可撤销信托？
ENITITY CREATED BY A CONTRACTUAL RELATIONSHIP
有契约关系成立一个实体
ASSETS ARE TITLE ARE IN THE TRUSTS NAME
财产署名为信托名下
TRUST HOLDS & CONTROLS YOUR ASSETS
信托保管并控制你的财产
YOU AS THE TRUSTEE HAVE OWNERSHIP OF THE ASSETS
你作为受托人拥有财产的所有权
SETS UP A ROADMAP ON HOW YOU WANT THE ASSETS IN THE TRUST TO WORK WHILE YOU ARE ALIVE AND THEN UPON DEATH
设立一个“路线图”：在你活着时和去世时，你希望信托中的资产怎样运作
What does a revocable living trust do?可撤销信托能做什么？
A. AVOIDS PROBATE 避免遗嘱查验
B AVOIDS ANCILLARY PROBATE 避免辅助的遗嘱查验
C. PRIVACY – information is a commodity. 保护隐私 –信息是商品
D. BETTER DISABLILTY PLANNING.更好的无行为能力规则
E. LESS FUNDING MISTAKES – TAX AVOIDANCE
减少资金失误 –避税
1. QTIP TRUST/BYPASS TRUST 1. QTIP信托/旁路信托
2. DISCLAIMER TRUST 2.免责信托
F. BETTER WAY TO KEEP ON GOING TRUSTS
更好地保护正在建立的信托
1. CREDITOR PROTECTECTION 保护债权人
2. BENEIFICIARY PROTECTION 保护受益人
G. QUICKER DISTRIBUTION OF ASSETS 更快的财产分配
What is better WILL or RLT?遗嘱和可撤销信托哪个更好？
COMPREHENSIVE ESTATE PLAN全面财产规划
WILL VS. RLT 遗嘱对比可撤销信托
WILL
I.ASSETS WHILE YOU ARE ALIVE ————在你活着时控制你的财产
II.PROVIDES FOR YOU ANDYOUR LOVED ONES IN THE EVENT YOU BECOME INCAPACITATED ________>
当你失去行为能力时，为你和你爱的人提供如何做的指导
III. UPON DEATH GIVES WHAT YOU HAVE去世时给予你的所有
a.TO WHO YOU WANT给到你想给的人
b.THE WAY YOU WANT以你希望的方式
c.WHEN YOU WANT IT在你希望的时间
IV. MINIMIZES
COSTS, TAXES AND DELAYS UPON DEATH OR INCAPACITY在去世
1. AVOID PROBATE避免遗嘱查验
a. ANCILARY PROBATE辅助的遗嘱查验
b. PROBATE COURT遗嘱查验法庭
2. ASSETS FROZEN财产冻结或失去行为能力时，将花销，税和延迟降到最低
WINNER = RLT 可撤销信托胜出
RLT
RLT IS BETTER可撤销信托更好
1. Forces you to have properly tilted assets
强制你有署名合理的财产
2. Trust provides a roadmap for how assets
in the trust are handled.
信托为信托中的资产是怎样被处理的提供指南
RLT IS BETTER可撤销信托更好
1. RLT – Provides a roadmap when incapacitated
可撤销信托 -当失去行为能力时，可提供该如何做的指导
2. WILL – only works upon death
遗嘱只在去世时起作用
3. DURABLE POWER OF ATTORNEY
– 持久授权委托书
1. FUNDING资金
2. BETTER VEHICLE TO HOLD ASSETS IN CONTINUED TRUST
在持续的信托中更好地保存资产
a. BENIFICIARY CREDITOR PROTECTION
受益人债权人保护
b.PREDITOR PROTECTION
债权人保护
c. PROTECTING BENEFICIARIES
保护受益人
COSTS费用
1. FUNDING资金
2. AVOID PROBATE避免遗嘱查验
a. ANCILARY PROBATE辅助的遗嘱查验
b. PROBATE COURT遗嘱查验法庭
DELAYS延迟
2. ASSETS FROZEN财产冻结
TAXES税务
1. CREDIT SHELTER OR DISCLAIMER TRUST
信用保护或免责信托
a. Can be created with a Will but better with a trust
可以用遗嘱建立，但最好用信托
Everyones goals are different 每个人的目标都不同
WILL 遗嘱
ONLY WORKS UPON DEATH 只在去世时产生效力
ONLY WORKS WITH ASSETS IN AN INDIVIDUALS NAME 只对在某个人名下的财产
有效
DISTRIBUTES ASSETS UPON DEATH 在去世时分配财产
PROBATE 遗嘱查验
WILL 遗嘱
DURABLE POWER OF ATTORNEY 持久授权委托书
HEALTHCARE POWER OF ATTORNEY 医疗护理委托书
LIVING WILL 生前嘱托
HIPPA – HIPPA授权书
A. PROBATE AVOIDENCE遗嘱查验保护
B ANCILLARY PROBATE辅助的遗嘱查验
C. PRIVACY – information is a commodity.隐私 –信息是商品
D. BETTER TO HAVE A REVOCABLE LIVING TRUST IF YOU BECOME INCAPACITATED.
如果你成为无行为能力，最好有一个可撤销信托
E. LESS FUNDING MISTAKES – TAX AVOIDANCE减少资金失误 –避税
1. QTIP TRUST/BYPASS TRUST 1. QTIP信托/旁路信托
2. DISCLAIMER TRUST 2.免责信托
F. BETTER WAY TO KEEP ON GOING TRUSTS更好地保护正在建立的信托
1. CREDITOR PROTECTECTION债权人信托
2. PROTECTING BENEIFICIARIES FROM THEMSELVES保护受益人避免被他们自己伤害
g. QUICKER MORE EFFICENT DISTRIBUTION OF ASSETS.更快更高效的财产分配
Recap 要点概述
WILL Great way to plan遗嘱是很棒的规划方法
UNLESS YOUR GOALS ARE除非你的目标是
A. PROBATE AVOIDENCE 避免遗嘱查验
B. ANCILLARY PROBATE AVOIDANCE 避免辅助遗嘱查验
C. PRIVACY保护隐私
D. GREATER INCAPACITY PLANNING. 更好的失去行为能力规则
E. LESS FUNDING MISTAKES – TAX AVOIDANCE 减少资金失误 –避税
F. QUICKER MORE EFFICENT DISTRIBUTION OF ASSETS.
更快更高效的财产分配
FUNDING – make sure a will is funded properly
资金 –确保遗嘱正确设立
天成律师所 – Wu Law Group
主要业务：信托遗产规划，财产规划，移民法，婚姻家事法，税法。
电话： (718) 473-9188
地址：3808 Union St #9a, Flushing, NY 11354
PDF文档下载：全面遗产规划的重要性
