Start planning
Build the core system before choosing specialized strategies.
遗产规划，一读即懂
找到您的起点
单一主题，从基础到进阶系统呈现
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.
探索信托
信托数据库，无需解读繁杂术语
从结构的设计目的出发，深入了解控制权、资金取用、税务、资产保护、成本与利弊权衡。
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.
简明说明与深度指南
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.
简明说明与深度指南
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.
简明说明与深度指南
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.
简明说明与深度指南
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.
简明说明与深度指南
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.
简明说明与深度指南
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.
简明说明与深度指南
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.
简明说明与深度指南
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.
简明说明与深度指南并排对比
不同的信托名称背后，可能隐藏着截然不同的利弊权衡。
规划路径
按人生阶段或具体情况学习
按人生阶段规划遗产
随着人生阶段的变化，相应需要关注的文件与问题。
按情境规划遗产
针对资产持有、家庭状况、受益人安排及规划情境的专项指南。
所在地至关重要
按州规划遗产
遗嘱认证程序、小额遗产规则、州遗产税与继承税、夫妻共同财产规则以及信托法规因司法管辖区而异。每份州指南均注明其司法管辖区、审阅日期及官方来源。
- 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
有条不紊地制定计划
清单与教育性计算工具
在无需输入账号或其他敏感信息的情况下，探索相关问题、假设前提与规划概念。
Estate Planning Workbench
Build one shared estate snapshot, add only the calculations you need, and review a consolidated set of educational results.
打开工具
Federal Estate Tax Calculator
Illustrate a simplified 2026 federal taxable-estate amount and marginal tax exposure.
打开工具
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.
打开工具
Gift Tax Reporting Illustrator
Separate the annual-exclusion reporting question from actual gift tax that might be payable.
打开工具
Estate Value Calculator
Build a broad gross-asset and net-estate snapshot without entering account numbers or identifying details.
打开工具
Probate Cost Estimator
Apply a transparent assumption to explore how administration costs can affect an estate.
打开工具最新变化
遗产规划资讯与法律动态
联邦税法动态、IRS 指引、法院裁决及州法律变更——并关联至长效参考解读。
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.
来源： 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.
来源： 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.
来源： Kiplinger