问题如下图：
这题我答的是Yes
The reason is that the Halls may outlive the assets. If the transfer is delayed, the Halls can use the assets if there is a need in five years. This should be an benefit.
NO.PZ2018091705000049laying gift是否能够认为可以降低funng capital不足的风险？
NO.PZ2018091705000049 Clara woullike to transfer wealth ($1 million) to his son Aaron. The lifetime gift is taxable antliabilities are paiAaron. The same 30% rate applies to gift anbequest in 10 years (assume transfer tis paiAaron). In aition, Clara is subjeto 30% investment income trate, anAaron is subjeto lower investment income rate, whiis 20%. They have the same pre treturn of 8%. Is there any aantage in laying payment of the gift 10 years? There is no aantage in laying payment of the gift because Aaron ha lower trate on investment returns compareto the estate’s trate, subsequent investment returns will taxea lower rate thif it is kept insi the estate. So, the gift still creates a taantage if natetoy. There is no aantage in laying payment of the gift because Aaron ha lower trate on investment returns compareto the estate’s trate, subsequent investment returns will taxea lower rate thif it is kept insi the estate. So, the gift still creates a taantage if natetoy. 虽然gift的税率都是30%，但是儿子的investment income tax税率更低，所以现在转还是有优势。那为什么说There is no aantage in laying payment of the gift呢？
NO.PZ2018091705000049 Clara woullike to transfer wealth ($1 million) to his son Aaron. The lifetime gift is taxable antliabilities are paiAaron. The same 30% rate applies to gift anbequest in 10 years (assume transfer tis paiAaron). In aition, Clara is subjeto 30% investment income trate, anAaron is subjeto lower investment income rate, whiis 20%. They have the same pre treturn of 8%. Is there any aantage in laying payment of the gift 10 years? There is no aantage in laying payment of the gift because Aaron ha lower trate on investment returns compareto the estate’s trate, subsequent investment returns will taxea lower rate thif it is kept insi the estate. So, the gift still creates a taantage if natetoy. 请问这个题目如果在上午题考的话，是默认不需要写计算只写文字结论吗？谢谢
Clara woullike to transfer wealth ($1 million) to his son Aaron. The lifetime gift is taxable antliabilities are paiAaron. The same 30% rate applies to gift anbequest in 10 years (assume transfer tis paiAaron). In aition, Clara is subjeto 30% investment income trate, anAaron is subjeto lower investment income rate, whiis 20%. They have the same pre treturn of 8%. Is there any aantage in laying payment of the gift 10 years? There is no aantage in laying payment of the gift because Aaron ha lower trate on investment returns compareto the estate’s trate, subsequent investment returns will taxea lower rate thif it is kept insi the estate. So, the gift still creates a taantage if natetoy 请老师看一下计算是不是正确？ 不lay的时候十年后1*（1-30%）*［1+8%（1-20%）］^10 lay的时候十年后［1+8%（1-30%）］^10*（1-30%）
Clara woullike to transfer wealth ($1 million) to his son Aaron. The lifetime gift is taxable antliabilities are paiAaron. The same 30% rate applies to gift anbequest in 10 years (assume transfer tis paiAaron). In aition, Clara is subjeto 30% investment income trate, anAaron is subjeto lower investment income rate, whiis 20%. They have the same pre treturn of 8%. Is there any aantage in laying payment of the gift 10 years? There is no aantage in laying payment of the gift because Aaron ha lower trate on investment returns compareto the estate’s trate, subsequent investment returns will taxea lower rate thif it is kept insi the estate. So, the gift still creates a taantage if natetoy The same 30% rate applies to gift anbequest in 10 years，麻烦问一下这一句怎么理解啊？多谢
