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  2. We’re a retired couple in our 60s with one child who will ...

    www.aol.com/finance/retired-couple-60s-one-child...

    But isn’t our will $1M in beneficiary-designated assets enough? ... Selling the property for $950,000 would result in an $850,000 gain, only $250,000 of which would be tax-exempt.

  3. The IRS just updated the rules for inherited IRAs. What ... - AOL

    www.aol.com/finance/irs-just-updated-rules...

    For example, while most non-spouse beneficiaries must spend down the accounts in 10 years, they only have a required minimum distribution (RMD) each year if the decedent was past the RMD age.

  4. Charitable remainder unitrust - Wikipedia

    en.wikipedia.org/wiki/Charitable_remainder_unitrust

    A charitable remainder unitrust (known as a "CRUT") is an irrevocable trust created under the authority of the United States Internal Revenue Code § 664 [1] ("Code"). This special, irrevocable trust has two primary characteristics: (1) Once established, the CRUT distributes a fixed percentage of the value of its assets (on an annual or more frequent basis) to a non-charitable beneficiary ...

  5. Qualified personal residence trust - Wikipedia

    en.wikipedia.org/wiki/Qualified_personal...

    Residence trusts in the United States are used to transfer a grantor's residence out of the grantor's estate at a low gift tax value. Once the trust is funded with the grantor's residence, the residence and any future appreciation of the residence are excluded from the grantor's estate, if the grantor survives the term of the trust, as explained below.

  6. Will and testament - Wikipedia

    en.wikipedia.org/wiki/Will_and_testament

    Legatee – beneficiary of personal property under a will, i.e., a person receiving a legacy. Probate – legal process of settling the estate of a deceased person. Residuary estate - the portion of an estate remaining after the payment of expenses and the distribution of specific bequests; this passes to the residuary legatees .

  7. Generation-skipping transfer tax - Wikipedia

    en.wikipedia.org/wiki/Generation-skipping...

    This is called a "taxable termination". In that case, the trustee is responsible for filing a GST tax return and paying the tax. On the other hand, a "taxable distribution" occurs if the trustee distributes income or principal to a grandchild before the trust terminates. [3] In that case, the beneficiary is responsible for paying the tax.