与律师会面前要讨论的事项
所提供的
T在这里 are several topics that should be considered prior to meeting with the attorney who will draft a will or a trust.
未成年子女的监护人
Who is best able to cope with the raising of your minor children? A brother, sister or a close friend may be a better choice than a grandparent.
Factors to consider would include the ages of the proposed guardians and their children, the ages of your children and the number of them who are still minors, 以及各方的健康和财务状况. Decide on alternative choices, in the event your first choice is unwilling or unable to serve. 如果你指定一对夫妇作为监护人，其中一人死了, would you want the surviving co-guardian to act as sole guardian? 如果他们离婚了怎么办??
遗产执行人
如果你的全部或部分遗产通过遗嘱认证, whom do you want to handle the details of paying your debts and death taxes and distributing the remaining assets to the beneficiaries named in your will?
生活的信任
避免遗嘱认证对你来说很重要吗? 列出你的资产及其近似值, along with a list of mortgages or other debt on any property. Your attorney can give you an estimate of what it will cost your heirs to pass your estate through probate.
The living trust is frequently used to avoid or reduce probate expenses. Ask your attorney to explain the advantages and disadvantages of this type of trust.
受托人
如果你有信托, 要么写在遗嘱里，要么另立生前信托, 你需要指定一个受托人来管理投资, 纳税, 使分布, 等. In the event he or she dies, you will want to provide for one or more successor trustees.
法人或个人受托人
Executors and trustees are referred to as "fiduciaries"because of the higher standard of care which is required of them in managing the assets of another person. Consider the facts of your own estate relative to the list of advantages shown below.
公司受托人的优势:
- 不要死亡或残疾——永恒.
- 为自己的错误承担经济责任.
- 对孩子不偏不倚. This may prevent the children from becoming bitter towards an individual trustee who happens to be a friend or relative and who doesn't 使分布 every time the children ask for something.
- Have investment expertise as well as tax and accounting abilities.
- 拒绝向受托人手头拮据的朋友贷款.
- 跟上法律的不断变化.
个人受托人的优势:
- 亲戚或朋友不得收取费用.
- 亲戚或朋友可能有更个人的兴趣.
- 个人可能具有特殊的专业知识(例如.e.(经营家族企业).
建议: Some people prefer the use of an individual and a corporate trustee, 作为共同托管人, 获得各自的优势.
分配给儿童的款项
If you do not want your assets distributed outright to your children in the event of your demise, 他们应该被委托保管. The trustee will take care of their needs as instructed in the trust. However, at some future time you will probably want to distribute the assets to them.
Many people like to distribute a portion of the estate at several different times, e.g., ⅓ at age 21, ⅓ at age 25 and ⅓ at age 30; or ½ at age 30 and ½ at age 35, 等. 你的偏好:
___ at age ___; ___ at age ___; ___ at age ___
最后的继承人
In the event your children pass away prior to inheriting your estate, 你希望你的遗产传给谁? For example, one could pass ½ to each spouse's side of the family (e.g.父母、兄弟、姐妹等.).
医疗决策
如果你不能做医疗决定，谁来做? Consider alternative choices if your first choice is unwilling or unable to serve.
慈善遗赠
你有兴趣做一笔慈善遗产吗, 尤其是如果它能减少你的所得税和遗产税?
其他问题
- 你想让你的孩子留在现在的房子里吗?
- 减少你的死亡税义务很重要吗?
- Is it important that your assets pass to your heirs without the expense and delay of probate?
