Estate Planning 文章
Estate Planning 文章
- IT IS IMPORTANT TO MAKE QUALITY OF LIFE DECISIONS
- HOW LAND TRUSTS BENEFIT OWNERS
- NEW CONCERNS ABOUT ESTATE PLANNING
- WHO NEEDS TO DO ESTATE PLANNING?
- HOW TO KEEP GROUP LIFE INSURANCE OUT OF YOUR ESTATE
- ARE YOUR BENEFICIARY DESIGNATIONS UP-TO-DATE?
- REVOCABLE LIVING TRUST PROTECTS SPOUSE’S ESTATE FROM THE STATE
IT IS IMPORTANT TO MAKE QUALITY OF LIFE DECISIONS
When long-term illness or the debilitating effects of aging strike, 病人, and family members must often make difficult decisions. A law went into effect on January 1, 2001, which provides a clear path for people to make quality of life decisions. 法律规定有一份橙色的“禁止复苏令”，上面有伊利诺伊州公共卫生部的印章.
As a result of this law, 如果需要紧急医疗人员对任何长期预后不良的人进行治疗，则需要填写完整的表格. 在过去，在这种情况下，医生的处方笺或信头是可以接受的. 法律规定，除了生前遗嘱或医疗保健授权书等最后指示外，还需要填写这份表格.
The form requires the name and signature of the patient and physician, plus the names, signatures and addresses of two witnesses. If the patient lacks decision-making capability, 该表格可由持有医疗保健授权书的人填写. Forms are available from hospitals, physicians, and most fire departments.
HOW LAND TRUSTS BENEFIT OWNERS
通过一个简单的程序，律师可以将客户对房地产的权益转变为对个人财产的权益. This device, called a Land Trust, allows greater flexibility in transferring, 拥有, 在不放弃财产所有权的任何权利和便利的情况下将财产传递下去. There are Estate Planning advantages too.
土地信托允许业主将财产从一代传给下一代，而无需通过遗嘱认证. 这减少了死亡的成本和诉讼的可能性，因为财产不是通过可以争议的遗嘱传递的. 就房地产规划而言，土地信托比任何其他形式的房地产所有权都有巨大的优势.
One can provide for many owners while having the decisions regarding buying, 销售, 以及财产的其他用途全部由通过信托协议选定的人使用. Joint Tenancy often cannot accomplish the desired line of succession, but in a Land Trust the arrangement possibilities are almost limitless.
A Trust Department of a title company, 您作为受托人或银行拥有财产的合法所有权，而业主根据给予受托人的书面指示拥有实益权益或享受权. Ownership of the property can be kept private. 在记录员办公室显示的所有权是一家银行，信托公司，或者你作为受托人. 受托人不会透露实益拥有人，除非收到传票或法院命令. 如果出于某种原因某人不想让标题信息成为公共记录, a Land Trust will serve your purpose.
If you are interested in transferring your property into a land trust, consult this office for further information.
Since the terrorist attack on September 11 at the World Trade Center, many individuals, 年轻夫妇和老年人都认为有必要做遗产规划. Although a will is an important and helpful estate-planning tool, 它不会阻止你的遗产进入遗嘱认证法庭程序. An estate planning tool, which can deliver your assets to your heirs after you die, without probate, is a living trust.
可撤销生前信托允许一个人将他或她的资产所有权转移到另一个信托实体. The living trust is an ideal arrangement for the management of assets, and it keeps them within a safe place. 只要你有能力自己做决定，你的资产总是完全在你的控制之中. 最好的情况是建立一个资金充足的信托基金，并附带一份“临时”遗嘱作为备用, 这实际上是将你可能忘记存入信托的资产“倾倒”给信托吗.
你现在能做的最重要的一步就是把你的事情安排妥当. It is unwise to think that nothing can happen to you, so you can wait a few years to make estate-planning decisions. In these uncertain times, that is not the case. Estate planning will help your spouse, 其他家庭成员和朋友相信您的遗产会按照您的意愿得到管理. Please consult with us to help plan your estate.
WHO NEEDS TO DO ESTATE PLANNING?
Please take a moment and take this true or false quiz:
- I do not need a will if I have only a few assets.
- If I have a will, my estate is spared the time and expense of probate.
如果你对这两个陈述的回答都是“假”，那么你就要开始规划你的遗产了. A will is an important and helpful estate-planning tool, 但它不会阻止你的遗产通过遗嘱认证法庭程序. An estate planning tool, which can deliver your assets to your heirs after you die, without probate, is a living trust.
可撤销生前信托允许一个人将他或她的资产所有权转移到另一个信托实体. The living trust is an ideal arrangement for the management of assets, and it keeps them within a safe place. 只要你有能力自己做决定，你的资产总是完全在你的控制之中. 最好的情况是建立一个资金充足的信托基金，并附带一份“临时”遗嘱作为备用, 在你死后，你的信托基金没有特别保护你的财产.
The most important step you can take is to get your affairs in order now. 这将有助于您的配偶和其他家庭成员和朋友有信心，您的遗产将按照您的意愿管理. Please consult with us to help plan your estate.
HOW TO KEEP GROUP LIFE INSURANCE OUT OF YOUR ESTATE
Many employees receive life insurance coverage through their employment. To make sure your group life insurance does not become subject to estate tax, 您在保单中的所有所有权必须尽快分配给您选择的受益人, provided assignment is permissible under state law and under the policy. 你可以从你的雇主或保险公司那里获得一份任务表. The assignment must transfer all of your rights in the group policy, including the rights to choose beneficiaries. 在以下情况下，人寿保险收益将不包括在您的遗产中:(1)您在去世前至少三年放弃了保单中的所有所有权, and (2) the proceeds are not payable to your estate.
转让表格应送交保险公司批注. The insurance certificate should be given to the new owner for safekeeping. 如果没有分配表格，可以由你的律师准备.
ARE YOUR BENEFICIARY DESIGNATIONS UP-TO-DATE?
Like most people, 你可能已经有一段时间没有更新个人退休账户和雇主赞助的退休计划的受益人名单了. Regardless of the instructions in your will, 如果你去世，这些资产将直接转移给你指定的受益人. So, at the start of this new year, a quick review is well worth your time.
一些改变生活的事件可能需要改变受益人，例如孩子的出生, 婚姻, a divorce, or a blending of families. 如果您完全忽略了受益人的名字，或者您的受益人在您之前去世了, 管理你账户的机构可能会清算这些资产，并将其添加到你的遗产中, resulting in potential probate and income taxes. Therefore, it pays to name a secondary beneficiary for added protection.
Due to recent tax law changes, you can set up your IRA account as multigenerational or “stretch IRA”, 从而将资产的税收递延状态延长到下一代. When you pass away, your child or grandchild as the beneficiary, 在他或她的一生中从帐户中以增量方式接收分配.
REVOCABLE LIVING TRUST PROTECTS SPOUSE’S ESTATE FROM THE STATE
伊利诺伊州最高法院裁定，伊利诺伊州医疗保健和家庭服务部不能从未亡配偶的遗产中寻求长期护理的报销. 这一裁决意味着，已婚夫妇应该考虑将可撤销生前信托作为一种有吸引力的遗产规划工具，以保护他们的房产等资产, 汽车, and retirement plans. (法院裁定该裁决不适用于接受医疗补助的配偶).