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La planification successorale, expliquée
Une cartographie vivante de la planification successorale moderne
Comprenez comment les testaments, les fiducies, les impôts successoraux, les désignations de bénéficiaires, la procédure d'homologation, la succession d'entreprise et les stratégies de planification avancées s'articulent — sans partir du milieu.
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Un sujet, organisé du simple à l'avancé
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.
Explorer les fiducies
La base de données sur les fiducies, sans le jargon technique
Commencez par comprendre l'objectif d'une structure, puis examinez le contrôle, l'accès, la fiscalité, la protection, les coûts et les compromis.
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.
Explication simple et guide approfondi
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.
Explication simple et guide approfondi
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.
Explication simple et guide approfondi
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.
Explication simple et guide approfondi
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.
Explication simple et guide approfondi
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.
Explication simple et guide approfondi
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.
Explication simple et guide approfondi
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.
Explication simple et guide approfondi
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.
Explication simple et guide approfondiCôte à côte
Des noms de fiducies différents peuvent masquer des compromis très différents.
Parcours de planification
Apprendre selon l'étape de vie ou la situation
La planification successorale selon l'étape de vie
Les documents et les questions qui tendent à devenir pertinents à mesure que la vie évolue.
La planification successorale selon la situation
Guides ciblés pour les questions de propriété, de famille, de bénéficiaire et de planification.
Le lieu a son importance
La planification successorale par État
Les procédures d'homologation, les règles relatives aux petites successions, les impôts successoraux et sur les héritages au niveau des États, les règles sur les biens communautaires et les lois sur les fiducies peuvent varier selon la juridiction. Chaque guide d'État précise sa juridiction, sa date de révision et ses sources officielles.
- 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
Planifier avec structure
Listes de contrôle et calculateurs éducatifs
Explorez des questions, des hypothèses et des concepts de planification sans saisir de numéros de compte ni d'autres informations sensibles.
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.
Ouvrir l'outilCe qui a changé
Actualités et mises à jour législatives en matière de planification successorale
Évolutions fiscales fédérales, orientations de l'IRS, décisions de justice et modifications législatives des États—reliées aux explications de référence.
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.
Source : 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.
Source : 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.
Source : Kiplinger