When it comes to your estate plan, 你不能只是把它起草好，然后放在一边，直到你爱的人来管理你一生的事务. As your world changes year by year, 这是至关重要的，你检讨你的遗产计划和更新，以保持与您的长期财务目标一致. 这里有一个八步年终遗产规划清单，以帮助你组织和优先考虑你的遗产规划策略.
1. Have you reviewed your will?
回顾你的遗嘱作为年终遗产规划检查的一部分是必不可少的. As each year comes to a close, our life changes. 这些变化可能会影响你未来的财务计划和目标，有关你的财产管理，如果你死了或成为无行为能力. There are generally four types of wills that people choose from:
- Attested Written Will – This is the most common type of will. It is typed, printed, and signed by the testator and two witnesses.
- Holographic (Handwritten) Will – 本遗嘱由遗嘱人手写并签名，推荐见证人.
- Nuncupative (Oral) Will – Typically, 这些都是一些病重的人的指示，他们无法写一份书面遗嘱来说明他们希望如何分配自己的个人财产. Nuncupative wills are not legal in most jurisdictions. However, in those in which they are legal, 一定数量的证人必须尽快写下无行为能力个人的意愿.
- Joint Will – A type of last will and testament where two (or more) people, generally a married couple, 当第一个配偶去世时，将全部财产转移给未亡配偶. Upon the death of the second spouse, the children inherit everything.
2. Have you met your financial gift limit?
In 2023, the annual gift tax exclusion (or gift tax limit) is $17,000 per recipient without having to pay taxes on those gifts. 任何超过该金额的礼物必须在您的2024年纳税申报表上向国税局报告(表格709)。. There are exceptions to this rule, 理财专家可以帮助你了解它是如何影响你的理财策略的.
3. Have you reviewed your retirement and life insurance beneficiaries?
回顾你的退休和人寿保险受益人是很重要的，因为人们可能会结婚或离婚, they may die, 或者一个孩子或兄弟姐妹可能会因为上瘾或无法正确管理金钱而突然成为风险. 在这些或其他相关情况下，您可能需要修改您帐户中的受益人. 受益人通常不需要为他们收到的人寿保险死亡赔偿金纳税, especially if they receive it as a lump sum. 如果受益人选择接受他们的支付作为年金, any interest accrued may be subject to taxes.
4. Are your HCP and POA documents up-to-date and in a safe place?
医疗代理(HCP)是一份文件，指定某人来表达您的愿望，并在您丧失行为能力时做出医疗决定. 例子包括医疗指示、生前遗嘱或高级医疗保健指示. 一些州提供了法定或标准化的表格，而其他州允许你自己起草. 一份持久的财务委托书(POA)指定了一个人，他可以在你丧失行为能力时做出财务决定. 如果你没有律师，法院可能需要指定一名律师. Only about one-third of adults 55 and older have a power of attorney.
5. 你是否审查并修改(如有必要)你的资产清单?
It’s essential to keep an up-to-date inventory list, for example, the value of your home, other real estate interests, cars, jewelry, and other physical assets. You should also consider reviewing your recent financial statements, including your bank, retirement, and brokerage accounts, and any safety deposit boxes.
6. If you own any trusts, are they accurate and up-to-date?
The creation of trusts helps to preserve wealth, alleviate some of the tax burden, avoid probate, 在你去世后，为你的家人和受益人提供一种压力较小的方式来获取你的遗产.
7. Have you talked with your family about changes to your estate plan?
就你的遗产计划和财务目标建立沟通渠道是一个经常被忽视的策略，它可以帮助你保存财富. 根据纳斯达克的数据，70%的家庭在第二代之前失去了财富，90%的家庭在第三代之前失去了财富. 这些压倒性的统计数据部分是由于缺乏沟通造成的.
8. Have you reviewed your estate plan with your financial professional?
遗产计划的细节和任何修改都会从根本上影响你的财务策略和临终目标. As the year is winding to a close, schedule an appointment to review all the numbers, beneficiaries, potential tax consequences, and any needed updates.
Request a complimentary consultation, 与Elements Wealth Management的财务顾问进行面对面或虚拟交流.
Important Disclosures
本材料中表达的观点仅供一般参考，并不打算向任何个人提供具体的建议或建议.
本信息无意替代具体的个人税务或法律建议. 我们建议您与合格的税务或法律顾问讨论您的具体情况.
All information is believed to be from reliable sources; however, LPL Financial对其完整性或准确性不作任何陈述.
This article was prepared by LPL Marketing Solutions.
Sources:
- 代际财富:为什么70%的家庭在第二代失去了财富? | Nasdaq
- 财务授权书终极指南|小心.com)
- Living Wills, Health Care Proxies, & Advance Health Care Directives (americanbar.org)
- Is Life Insurance Taxable? | Progressive
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