What is a Family Trust and How Do You Set One Up?

家族信托基金, also known as living trusts or revocable trusts, can be valuable tools for managing and distributing assets. 然而, 在决定是否建立家庭信托时，考虑个人情况和目标是至关重要的. 在这个博客中, 我们将介绍家族信托的概念, 他们的目的, 以及在决定是否建立一个对你来说是正确选择时要考虑的因素.

什么是家族信托?

家庭信托是一种法律安排，允许个人在其一生中保护并将其资产转移到信托中.

The parties involved in a family trust include:

• A grantor is the person who creates a trust and transfers assets to it.
• The trustee is the person responsible for managing the trust’s assets. 这可能是个人自己，他们指定的另一个人，或金融机构.
• 受益人是从信托中获得某种经济利益的个人. You can name your family members as 受益人 of a family trust. 这可能是你的孩子, 配偶, 孙子, 兄弟姐妹, 叔叔阿姨, 表亲, 或者其他家庭成员. 慈善机构也可以是受益人.

What is the purpose of a family trust?

家庭信托的主要目的是根据信托授予人的意愿管理和分配资产.

通过将资产置于信托中，它们可以在不经过遗嘱认证的情况下进行管理和分配. Probate can sometimes cost more than $10,000 and can take several months to more than a year to process. So you can save money and time by establishing a family trust.

您可以使用家庭信托来指定受益人何时可以访问他们的资产份额和条款. 例如, 如果你不想让他们在25岁之前收到资产，你可以在信托协议中规定.

What are the benefits of a family trust?

• 控制和灵活性:家族信托允许授予人在其一生中保留对其资产的控制. 他们可以作为受托人，对信托的资产作出决定. 信托还可以在决定如何以及何时向受益人分配资产方面提供灵活性, allowing for specific instructions to be included in the trust document.
• 减少遗产税:某些类型的家庭信托可以帮助减少遗产税一旦信托授予人去世. Estate and gift taxes could substantially reduce the wealth of your estate.
• 隐私:家庭信托的一个优点是它有助于保护隐私，因为信托文件不是将在遗嘱认证法庭(像遗嘱)存档的公共记录。.
• 避免遗嘱认证:一般来说，当你死后，你的遗产将通过遗嘱认证. 这是一个法律程序，决定如何支付以及必须支付哪些税款和债务. Since assets held in the trust are not subject to probate, 资产的分配可以更快地进行，并可能减少开支. Wills do not bypass probates, but trusts can.
• Asset protection: A family trust can offer some level of asset protection. By transferring assets into the trust, 它们与个人所有权分开持有，可以提供一定程度的保护，免受债权人或法律索赔的侵害. 信托还可规定在设保人死亡或丧失行为能力时将资产顺利移交给受益人.

虽然家族信托提供了好处，但它们可能不是所有人都需要或适合的. 设立家庭信托应基于遗产的规模和复杂程度等因素, as well as personal preferences and goals. To understand the legal and financial implications specific to your situation, you should consult with an estate planning attorney or a financial advisor.

Can a family trust be changed or revoked?

A family trust can be revocable or irrevocable depending on what you choose. 可撤销信托, 也叫生前信托, 什么时候授予人可以在他或她还活着的时候改变信托的条款. 授予人死后, 然而, 信托变得不可撤销, which means its terms cannot be modified. 如果设保人在设立不可撤销信托时选择了不可撤销信托，那么该信托就立即固定下来了. No one can alter its terms, not even the grantor.

不可撤销信托的好处是它可以使资产免于遗产税. In irrevocable trusts, assets do not form part of the grantor’s estate. 这意味着他们不计入他们的总遗产的税收目的. 然而, this only applies to people with a lot of assets, as only estates valued at more than $12.92 million are subject to estate taxes in 2024.

如何设立家族信托?

1. 决定家庭信托是否适合你:第一步是在创建家庭信托之前与财务顾问或遗产规划律师谈谈. They can help you decide if a family trust is right for you.
3. 指定受托人:第二步是决定你想让谁担任受托人. This could technically be yourself but it’s typically someone that you trust. 确保选定的受托人愿意并有能力履行其职责.
4. 命名受益人:第三步是决定谁是你想要的受益人. 清楚地定义他们的权利，权利，以及发行的任何条件或限制.
5. 创建信托协议:与律师一起起草信托文件, also known as the trust agreement or declaration of trust. This legal document outlines the terms, 条件, and instructions for managing and distributing the trust assets. There are free software programs that you can use to create a trust agreement.
   然而, 确保信托的结构合理，并根据您的具体需求量身定制, we recommend working with an estate planning attorney.
6. 为家庭信托基金提供资金:这意味着将资产转移到受托人的所有权. There are many things that can be part of a trust including real estate, 银行账户, 股票, 车辆, 美术, 收藏品和传家宝, 以及其他投资. 咨询专业人士，如财务顾问和税务专家，以评估与转移资产到信托相关的税务影响和法律考虑.
7. 签署和公证信托:在证人在场的情况下签署信托文件，并进行公证. 这使得信托具有法律效力，以确保您的受益人在访问信托资产时不会遇到任何问题. Keep the notarized trust document in a safe place, 并向受托人提供副本, 受益人, 以及其他有关方面.

家族信托是个好主意吗?

如果你想为你所爱的人做些什么，家庭信托可能是个好主意, 还有你的遗产. It is never easy to think about your death, 但如果你现在就计划, 你将确保你留下的遗产在未来的岁月里有益于你的家人. 通过这样做，您将确保您的资产得到保护，并按照您的意愿分配.