NO.PZ202109080300000502
问题如下：
Enlow
wants to transfer some of his wealth to his niece and nephew but isn’t sure whether
he should use lifetime gifts or testamentary bequests. The present value of the
amount that he wants to transfer to each of them is $50,000.
Enlow’s niece has a high income and is an
aggressive and successful investor. Enlow’s nephew, in contrast, has a low
income and minimal interest in investing. Selected data for Enlow and his niece
and nephew are presented in Exhibit 1.
Enlow asks Hinkle to advise him of the most tax-efficient way to make each wealth transfer. For the analysis, Hinkle assumes that the bequests, if chosen, would happen in 10 years.
Recommend, for both Enlow’s niece and
nephew, the most tax-efficient wealth transfer option (lifetime gift or
testamentary bequest). Show your calculations.
解释：
The
formula for the relative after-tax value a lifetime gift compared to a
testamentary bequest is:
该题做错，注意条件，细心
