死前转让财产

将财产转让给继承人通常不涉及2021十大正规彩票app经纪人. 不过, knowing basic scenarios can help you understand options some property owners may be considering.

Property owners often want to know whether it would be better to transfer property to the next generation or an identified heir while the owner is still living or wait until the property owner has passed away. 在死前转让财产有利有弊, and two other options in Texas may allow a property owner to receive the pros and avoid the cons of a transfer prior to death.

死前转让财产的好处

首先，它完成了，土地所有者不再需要担心它! It can also allow the property owner the enjoyment of watching the next generation take over and start establishing themselves in a home or begin operating the family farm or ranch.

其次，它允许财产在不经过遗嘱认证程序的情况下转移. 尽管德克萨斯州的遗嘱认证程序不像其他一些州那么复杂, 这是一个需要时间的过程, 努力, 和金钱.

第三，这是一种将财产从业主名下转移出去的方式. 这可能很重要，原因有很多, 包括获得医疗补助资格和避免医疗补助遗产恢复计划. It would ensure that the asset involved would not be part of the owner’s taxable estate when calculating potential federal estate tax liability. 这也会减少业主的某些开支, 比如财产税, 因为财产将不再在那个人的名下.

死前转让财产罪

第一个, 一旦财产被确定, 房产所有者没有更多的控制权, 而且契约是不可撤销的. This means if the property owner gets angry at the heir, the owner cannot take back the transfer. 类似的, if the heir decides to do something with the property that the original owner disapproves of—like selling the land—the owner has no say over that decision because the land is now owned by the heir.

其次，这类终身转让涉及税收问题. 如果财产是在一个人的一生中签订的, that may have gift tax consequences and may affect the landowner’s lifetime exemption with regard to estate taxes. It is critical that a property owner consult with a tax professional before making a decision to gift during his or her lifetime.

第三，资本利得税方面存在潜在的负面影响. 一般, 如果财产是在一个人死后通过遗嘱传递的, 继承人在缴纳资本利得税的基础上得到提高, 因此，如果出售房产，可能会减少资本利得税. 如果财产是在死亡之前转移的，继承人将不会得到这一步的基础.

第四，这种类型的转移可能会导致与医疗补助相关的几个问题. 它可能会触发医疗补助转移罚款. 当人们申请医疗补助福利时, one question that they will have to answer is whether they have transferred property for less than fair market value within the last five years. If they have, then they may be ineligible to qualify for Medicaid for a certain period of time. 另外, the value of the property transferred within that five-year period would be counted towards the value of a person’s assets for purposes of determining whether that person qualify for Medicaid.

第五, 因为土地会在继承人名下, 它可能会受到任何债权人或对继承人的判决的影响.

可供考虑的选择

在德克萨斯州, there are two alternative transfer methods that offer many of the benefits and avoid many of the disadvantages of lifetime transfers. 就像法律规定的一样, 没有放之四海而皆准的方法,” so anyone considering a transfer would be wise to consult an attorney to determine if these options are a good fit.

These alternatives are the Transfer on Death Deed and the Enhanced Life Estate Deed (also known as the Lady Bird Deed). 这两件事虽然在细节上有所不同，但在操作上却非常相似. 两者都允许业主指定将财产转让给谁, 契约是在业主有生之年完成并归档的. 转让死亡契据, the transfer does not actually occur until the death of the grantor. 为了伯德小姐的契约, the grantor would retain a life estate in the property and transfer the remainder interest to the identified heirs but would retain a number of enhanced rights, including the right to revoke the Lady Bird Deed and the right to sell or encumber the property without consent from the heirs.

Both of these types of deeds offer the benefits of a lifetime transfer in that the land will not be subject to the probate process and it is out of the landowner’s name for purposes of Medicaid. 它们还避免了终身转移的许多缺点.

These deeds are revocable—meaning that if the property owner decides to “take back” the transfer, 主人可以这样做，直到死亡. 例如, 如果死亡或伯德夫人的转让契约被起草并归档，将农场交给孩子a, but later the parents decide they want to give one part of the farm to Child A and another to Child B, 他们可以简单地撤销先前记录的契约或提交一份新的契约, 修改契约来做这个改变. 类似的, 如果父母最初给孩子签了死亡契据或伯德夫人契据, 但后来决定卖掉房产而不是留给孩子, 他们有权利这样做.

其次，这些契约不会引发任何赠与税责任. 同样的, 这些契约将允许接收方获得资本利得税的提高基础.

第三, 这些契约旨在避免与医疗补助相关的问题, so they have the benefit of getting the property out of the owner’s name to allow qualification for Medicaid. 这些契约不被认为是医疗补助转移处罚适用的转移. 另外, 因为从技术上讲，它们不是授予人的遗嘱遗产的一部分, the assets deeded by a Transfer on Death or Lady Bird Deed are not subject to the Medicaid Estate Recovery Program.

最后，这些转移可能会保护财产免受继承人债权人的侵害. 转让死亡契据, 因为从技术上讲，转让在授予人死后才会发生, the asset is not subject to claims of the heir since the heir does not technically own the property until the death. 为了伯德小姐的契约, 继承人的债权人寻求索赔财产会有问题吗, 在赠与人的有生之年，赠与人可以简单地撤销契约.

关于遗产规划，几乎每一种工具都有利有弊. It is important for people to think carefully about the tools that offer the most benefits and the least downsides when making and executing their estate plan. One of the most valuable pieces of advice for anyone considering transferring property to an heir is to work with an attorney to help make the best informed decision from the options available.