NO.PZ2025010601000071
问题如下:
John
is a $400 million millionaire in a country with very high estate taxes, and he
wants to pass all of his wealth to the next generation. His adviser suggests
putting the illiquid assets into a family limited partnership, which is
expected to quality for a combined lack of liquidity and lack of control
discount of 25%,, and gifting shares of the partnership instead of liquid
securities.
解释:
A
gift of $400 million worth of
the underlying assets, when gifted in the form of the FLP shares, would qualify
for the $300 million gift
exclusion. In addition, the FLP shares would provide the heirs with access to
private equity, private debt, and other alternative investments that have
significant minimum investment requirements that they may not otherwise be able
to meet.
老师请问$300 million不是taxable asset吗?答案中描述为gift exclusion准确吗?