Start planning
Build the core system before choosing specialized strategies.
La pianificazione successoria, spiegata
Una mappa in continua evoluzione della pianificazione successoria moderna
Scopri come testamenti, trust, imposte successorie, designazioni dei beneficiari, omologazione testamentaria, successione aziendale e strategie di pianificazione avanzata si connettono tra loro—senza partire dal mezzo.
Trova il tuo punto di ingresso
Un argomento, organizzato dal semplice all'avanzato
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.
Esplora i trust
Il database dei trust, senza il gergo tecnico
Inizia da ciò che una struttura è progettata per fare, poi esamina controllo, accesso, tasse, protezione, costi e compromessi.
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.
Spiegazione semplice e guida approfondita
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.
Spiegazione semplice e guida approfondita
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.
Spiegazione semplice e guida approfondita
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.
Spiegazione semplice e guida approfondita
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.
Spiegazione semplice e guida approfondita
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.
Spiegazione semplice e guida approfondita
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.
Spiegazione semplice e guida approfondita
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.
Spiegazione semplice e guida approfondita
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.
Spiegazione semplice e guida approfonditaConfronto diretto
Nomi di trust diversi possono nascondere compromessi molto diversi.
Percorsi di pianificazione
Impara per fase della vita o per situazione
Pianificazione patrimoniale per fase della vita
I documenti e le questioni che tendono a diventare rilevanti con i cambiamenti della vita.
Pianificazione patrimoniale per situazione
Guide mirate per circostanze relative alla proprietà, alla famiglia, ai beneficiari e alla pianificazione.
Il luogo conta
Pianificazione patrimoniale per stato
Le procedure di successione, le norme sui piccoli patrimoni, le imposte statali sull'eredità e sulle successioni, le norme sulla comunione dei beni e le leggi sui trust possono variare a seconda della giurisdizione. Ogni guida statale indica la propria giurisdizione, la data di revisione e le fonti ufficiali.
- 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
Pianifica con struttura
Checklist e calcolatori didattici
Esplora domande, ipotesi e concetti di pianificazione senza inserire numeri di conto o altre informazioni sensibili.
Estate Planning Workbench
Build one shared estate snapshot, add only the calculations you need, and review a consolidated set of educational results.
Apri lo strumento
Federal Estate Tax Calculator
Illustrate a simplified 2026 federal taxable-estate amount and marginal tax exposure.
Apri lo strumento
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.
Apri lo strumentoCosa è cambiato
Notizie sulla pianificazione patrimoniale e aggiornamenti normativi
Sviluppi fiscali federali, indicazioni dell'IRS, decisioni giudiziarie e modifiche alle leggi statali—collegati a spiegazioni di riferimento 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.
Fonte: 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.
Fonte: 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.
Fonte: Kiplinger