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Planejamento Sucessório, Explicado
Um mapa vivo do planejamento sucessório moderno
Entenda como testamentos, trusts, impostos, designações de beneficiários, inventário, sucessão empresarial e estratégias avançadas de planejamento se encaixam — sem começar pelo meio.
Encontre seu ponto de entrada
Um tema, organizado do simples ao avançado
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 trusts
O banco de dados de trusts, sem a sopa de siglas
Comece pelo propósito de cada estrutura e, em seguida, analise controle, acesso, tributação, proteção, custos e contrapartidas.
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.
Explicação simples e guia aprofundado
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.
Explicação simples e guia aprofundado
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.
Explicação simples e guia aprofundado
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.
Explicação simples e guia aprofundado
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.
Explicação simples e guia aprofundado
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.
Explicação simples e guia aprofundado
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.
Explicação simples e guia aprofundado
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.
Explicação simples e guia aprofundado
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.
Explicação simples e guia aprofundadoLado a lado
Nomes diferentes de trust podem ocultar contrapartidas muito distintas.
Caminhos de planejamento
Aprenda por fase da vida ou por situação
Planejamento sucessório por fase da vida
Os documentos e questões que tendem a se tornar relevantes conforme a vida muda.
Planejamento sucessório por situação
Guias focados em circunstâncias de titularidade, família, beneficiários e planejamento.
O local importa
Planejamento sucessório por estado
Procedimentos de inventário, regras para espólios de pequeno valor, impostos estaduais sobre herança e transmissão, regras de comunhão de bens e legislação sobre trusts podem variar por jurisdição. Cada guia estadual identifica sua jurisdição, data de revisão e fontes oficiais.
- 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
Planeje com estrutura
Checklists e calculadoras educacionais
Explore questões, premissas e conceitos de planejamento sem inserir números de conta ou outras informações sensíveis.
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 ferramentaO que mudou
Novidades e atualizações legais em planejamento sucessório
Desenvolvimento da legislação federal, orientações do IRS, decisões judiciais e alterações na legislação estadual — conectados a explicações perenes.
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