NO.PZ2025010601000068
问题如下:
In the United States, each
spouse can gift up to $ 20,000 per year to anyone without incurring any tax.
Jesse wants to transfer as much of his wealth as possible to his heirs in a
tax-efficient way.
Assume the following:
•
Nominal return is 10% annually.
•
Capital gains tax rate is 20%,
assessed annually at year end.
•
Annual inflation rate is 6%.
选项:
Determine the real
after-tax value of the gifts at the end of the 20-year horizon.
$247,833
B.$495,666
C..$1,260,050
解释:
B is correct. Using
the assumptions given, the real after-tax investment return over the period is
approximately 2.0% annually: (10% × (1 − 0.2) ) − 6% = 2%
Therefore, the real after-tax value of the
gifts is $ 495,666, as follows:
20,
000 × (1.02)×[(1.02)20-1]/0.02=495,666
请老师详细说明解题思路,每一步怎么思考的,如何理解答案,谢谢!