Start planning
Build the core system before choosing specialized strategies.
유산 계획, 쉽게 이해하기
현대 유산 계획의 살아있는 지도
중간부터 시작하지 않아도 됩니다. 유언장, 신탁, 상속세, 수익자 지정, 검인(probate), 사업 승계, 고급 계획 전략이 어떻게 맞물려 있는지 이해해 보세요.
시작점 찾기
하나의 주제를 기초에서 심화까지 단계별로 정리
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.
신탁 살펴보기
복잡한 약어 없이 알아보는 신탁 데이터베이스
구조가 어떤 목적을 위해 설계되었는지부터 시작하여, 통제권·접근권·세금·보호·비용·상충 관계를 차례로 살펴보세요.
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.
간단한 설명과 심층 가이드
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.
간단한 설명과 심층 가이드
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.
간단한 설명과 심층 가이드
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.
간단한 설명과 심층 가이드
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.
간단한 설명과 심층 가이드
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.
간단한 설명과 심층 가이드
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.
간단한 설명과 심층 가이드
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.
간단한 설명과 심층 가이드
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.
간단한 설명과 심층 가이드나란히 비교
신탁의 명칭이 같아도 상충 관계는 크게 다를 수 있습니다.
계획 경로
생애 단계별 또는 상황별로 학습하기
생애 단계별 상속 계획
삶이 변화함에 따라 필요해지는 문서와 검토 사항들
상황별 상속 계획
소유 형태, 가족 구성, 수익자 지정, 계획 상황에 초점을 맞춘 가이드
지역이 중요합니다
주별 상속 계획
유언검인 절차, 소액 유산 규정, 주(州) 유산세 및 상속세, 부부공동재산 규정, 신탁 법령은 관할 구역에 따라 다를 수 있습니다. 각 주 가이드에는 해당 관할 구역, 검토 날짜, 공식 출처가 명시되어 있습니다.
- 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
체계적으로 계획하기
체크리스트 및 교육용 계산기
계좌 번호나 기타 민감한 정보를 입력하지 않고도 질문, 가정, 계획 개념을 자유롭게 탐색해 보세요.
Estate Planning Workbench
Build one shared estate snapshot, add only the calculations you need, and review a consolidated set of educational results.
도구 열기
Federal Estate Tax Calculator
Illustrate a simplified 2026 federal taxable-estate amount and marginal tax exposure.
도구 열기
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.
도구 열기
Gift Tax Reporting Illustrator
Separate the annual-exclusion reporting question from actual gift tax that might be payable.
도구 열기
Estate Value Calculator
Build a broad gross-asset and net-estate snapshot without entering account numbers or identifying details.
도구 열기
Probate Cost Estimator
Apply a transparent assumption to explore how administration costs can affect an estate.
도구 열기변경된 내용
상속 계획 뉴스 및 법률 업데이트
연방 세법 동향, IRS 지침, 법원 판결, 주법 변경 사항—관련 상시 해설 자료와 연결됩니다.
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.
출처: 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.
출처: 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.
출처: Kiplinger