以有意义的方式退出业务
在为未来的退出做计划时, most business owners aim to find the most income tax-efficient way to sell their business. 出售企业可以获得巨大的资本收益, 但是有一种方法可以减少税收, 从收入流中获益, 并为慈善事业提供资金. If you have clients who are business owners and have long-term charitable intentions, a 慈善剩余信托基金 can be a strategic solution to accomplish financial and philanthropic goals. 慈善剩余信托基金s provide a tax efficient way to structure the sale of a business while also benefiting one or more charitable organizations that are dear to the business owner.
慈善剩余信托如何运作
A 慈善剩余信托基金 (CRT) is established by an individual (the Grantor) for their own benefit or for the benefit of one or more persons and provides such beneficiaries with a lifetime income stream. 在企业出售之前, the owner may transfer all or a portion of the equity interest into the CRT. 授予人或最后一名收入受益人死亡时, any remaining assets in the CRT are then distributed to one or more charitable organizations. CRTs are especially attractive because the Grantor retains the flexibility to change these charitable beneficiaries during their lifetime.
提供给受益人的收入, 称为“收入利息”," can take two forms: either a fixed dollar amount per year or a percentage of the assets of the CRT, 每年重新计算. 不管选择什么方法, the income interest must be at least five percent (5%) of the initial contributed assets' value or their annual valuation.
When the income interest is a fixed dollar amount, the trust is called a 慈善剩余年金信托基金 (CRAT). CRAT提供了保证付款的优势, 不管信托的投资业绩如何, however the beneficiary does not benefit from any appreciation in the trust assets during their lifetime.
另外, when the income interest is based on a fixed percentage of the asset value, 该信托被称为慈善剩余恒信信托(CRUT)。. Here, the trust assets are evaluated annually to determine the payment to the beneficiary, allowing such beneficiary to benefit from any increase in asset value. Oftentimes a business owner may prefer a CRUT over a CRAT if they expect that the business interests, 当CRUT出售时, will sell for a multiple of the value that was donated to the CRUT. 另外, 不像CRAT, a CRUT permits additional contributions after its initial funding by the Grantor.
慈善剩余信托的好处
- 设立对照表即时扣除所得税: 当慈善剩余信托基金成立时, the Grantor is donating a future interest in the assets to charitable organizations. This act allows the Grantor to claim a current income tax deduction equal to the estimated present value of that future charitable gift. The deduction is calculated based on a formula provided by the Internal Revenue Service and is subject to the limitations otherwise imposed on charitable deductions during a given year.
- 企业出售后的所得税递延: 因为CRT是一个慈善机构, 当CRT持有的商业权益被出售时, 这样的销售不需要缴纳所得税. 结果是, CRT能够投资销售收益, including the amounts that would otherwise be subject to income taxes were they to be sold by an individual, 而且这样的投资可以免税增长.
- 受益人的收入来源: 在收入受益人的一生中, CRT将向这些受益人提供分配, 是什么为它们提供了流动性. 虽然这些分配需要缴纳所得税, 所得税在CRT内的延期(如上所述), generally allow for returns that are greater than if the assets had been invested on a post-tax basis, 反过来, 为受益人提供更大的收入来源.
- 从应税遗产中排除: Because the assets inside of the CRT pass to a charitable organization, they do not increase the Grantor’s estate tax obligation should the Grantor have a taxable estate upon the Grantor’s death.
有目的地出售企业
Clients who own businesses have a unique philanthropic opportunity that can allow them to sell their business with purpose and impact, with the potential of benefiting from tax advantages and a dependable income stream. 通过慈善剩余信托基金, business owners can donate their business interests and bypass immediate capital gains taxes while simultaneously making a meaningful impact on the causes they care about.
作者简介
Samuel M. DiPietro
伙伴,SpencerFane
Samuel collaborates with families and their advisors to create customized estate plans that consider the specific needs of each family, 确保财富的保障和无缝转移. Samuel, a certified public accountant with two advanced degrees in taxation, 是否成功实施了减少收入的计划, gift, estate, and generation-skipping transfer taxes in the context of succession planning for individuals and privately held businesses.
