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Planificación Patrimonial, Explicada
Un mapa vivo de la planificación patrimonial moderna
Comprenda cómo los testamentos, los fideicomisos, los impuestos sucesorios, las designaciones de beneficiarios, el proceso sucesorio, la sucesión empresarial y las estrategias de planificación avanzada encajan entre sí, sin comenzar por la mitad.
Encuentre su punto de entrada
Un tema, organizado de lo simple a lo avanzado
Trusts
Start with purpose, control, access, funding, and administration.
Taxes & basis
Separate reporting, actual tax, basis, and state questions.
Probate & administration
A calm path for executors, trustees, beneficiaries, and families.
By situation
Family, ownership, disability, business, and digital assets change the map.
State laws
Identify domicile, property location, and trust situs before applying a general rule.
Explore los fideicomisos
La base de datos de fideicomisos, sin la sopa de siglas
Comience por lo que una estructura está diseñada para hacer, luego examine el control, el acceso, los impuestos, la protección, los costos y las ventajas y desventajas.
Revocable Living Trust
A revocable living trust is a lifetime management and transfer framework the settlor can usually amend or revoke while capable; it can support incapacity and avoid probate for properly funded assets, but it is not a stand-alone tax shelter.
Explicación sencilla y guía detallada
Irrevocable Trust
An irrevocable trust is a broad category in which the settlor cannot simply reclaim or rewrite the arrangement at will; its tax, creditor, and control results depend on retained powers, beneficiary rights, funding, and governing law.
Explicación sencilla y guía detallada
Testamentary Trust
A testamentary trust is created under a will and begins at death after the will is admitted and the trust is funded through estate administration.
Explicación sencilla y guía detallada
Credit Shelter / Bypass Trust
A credit shelter trust is funded at the first spouse's death to use available exclusion and benefit family without ordinary inclusion in the surviving spouse's estate when designed and administered correctly.
Explicación sencilla y guía detallada
Spousal Lifetime Access Trust
A SLAT is an irrevocable lifetime gift trust created by one spouse for the other spouse and often descendants, seeking to move assets outside the donor's estate while preserving indirect family access through discretionary distributions.
Explicación sencilla y guía detallada
Irrevocable Life Insurance Trust
An ILIT is an irrevocable trust designed to own or receive life insurance and manage proceeds, often seeking liquidity and exclusion from the insured's gross estate when ownership and administration rules are satisfied.
Explicación sencilla y guía detallada
Third-Party Special Needs Trust
A third-party special needs trust holds assets contributed by someone other than the beneficiary and gives a trustee discretion to supplement the beneficiary's life without assuming the trust is invisible to every benefit program.
Explicación sencilla y guía detallada
Grantor Retained Annuity Trust
A GRAT is an irrevocable term trust in which the grantor keeps a fixed annuity and transfers remaining value to beneficiaries if asset performance exceeds the assumed federal rate and the structure succeeds.
Explicación sencilla y guía detallada
Dynasty Trust
A dynasty trust is a long-duration trust designed to hold and govern assets for multiple generations, often combining GST planning, beneficiary protection, and flexible fiduciary governance.
Explicación sencilla y guía detalladaEn paralelo
Distintos nombres de fideicomisos pueden ocultar ventajas y desventajas muy diferentes.
Rutas de planificación
Aprenda según etapa de vida o situación
Planificación patrimonial por etapa de vida
Los documentos y preguntas que suelen volverse relevantes a medida que la vida cambia.
Planificación patrimonial por situación
Guías enfocadas en circunstancias de titularidad, familia, beneficiarios y planificación.
El lugar importa
Planificación patrimonial por estado
Los procedimientos de sucesión testamentaria, las normas para caudales de bajo valor, los impuestos estatales sobre el patrimonio y sobre herencias, las normas de propiedad ganancial y los estatutos de fideicomisos pueden variar según la jurisdicción. Cada guía estatal identifica su jurisdicción, la fecha de revisión y las fuentes oficiales.
- AKAlaskaNo separate state death tax flagged for 2026
- CACaliforniaNo separate state death tax flagged for 2026
- CTConnecticutState Estate Tax
- DEDelawareNo separate state death tax flagged for 2026
- FLFloridaNo separate state death tax flagged for 2026
- ILIllinoisState Estate Tax
- MDMarylandState Estate Tax, Inheritance Tax
Planifique con estructura
Listas de verificación y calculadoras educativas
Explore preguntas, supuestos y conceptos de planificación sin ingresar números de cuenta ni otra información confidencial.
Estate Planning Workbench
Build one shared estate snapshot, add only the calculations you need, and review a consolidated set of educational results.
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Federal Estate Tax Calculator
Illustrate a simplified 2026 federal taxable-estate amount and marginal tax exposure.
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State Estate Tax Screening Calculator
Use The Estate Guide's current categorical state estate-tax research to screen an estate value and open the controlling state guide.
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Gift Tax Reporting Illustrator
Separate the annual-exclusion reporting question from actual gift tax that might be payable.
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Estate Value Calculator
Build a broad gross-asset and net-estate snapshot without entering account numbers or identifying details.
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Probate Cost Estimator
Apply a transparent assumption to explore how administration costs can affect an estate.
Abrir herramientaQué cambió
Noticias y actualizaciones legales sobre planificación patrimonial
Novedades fiscales federales, orientaciones del IRS, decisiones judiciales y cambios en la legislación estatal, conectados con explicaciones de referencia permanente.
The Little-Known Responsibilities Of Being An Estate Executor
Estate executor are responsible for discovering and paying all legitimate obligations of the estate before distributing assets to beneficiaries.
Fuente: Forbes
The 5 Biggest Myths in Estate Planning and the Strategies to Follow Instead
From outdated beneficiary designations to the false security of a set-it-and-forget-it plan, active engagement is the strongest defense against costly mistakes.
Fuente: Kiplinger
10 'Treasures' Your Adult Children Don't Want You to Pass Down
From heirloom china to your old golf clubs, here is what your grown kids secretly wish you'd unload — just not on them.
Fuente: Kiplinger