Estate Planning Key Numbers PC1370-Print2.pdf

ESTATE PLANNING

ESTATE PLANNING KEY NUMBERS

2016

2017

$QQXDOJLIWWD[H[FOXVLRQ





*LIWWD[DQGHVWDWHWD[DSSOLFDEOHH[FOXVLRQDPRXQW 1RQFLWL]HQVSRXVHDQQXDOJLIWWD[H[FOXVLRQ *HQHUDWLRQVNLSSLQJWUDQVIHU *67 WD[H[HPSWLRQ

  '68($ 

  '68($ 





 3

 3

*67WD[UDWH





6SHFLDOXVHYDOXDWLRQOLPLW TXDOLÀHGUHDOSURSHUW\LQGHFHGHQW·VJURVVHVWDWH  



 7KHEDVLFH[FOXVLRQDPRXQW  'HFHDVHGVSRXVDOXQXVHGH[FOXVLRQDPRXQW IRUDQGODWHU\HDUV 3 7KH*67WD[H[HPSWLRQLVQRWSRUWDEOH

2016 AND 2017 GIFT TAX AND ESTATE TAX RATE SCHEDULE

TAXABLE GIFT/ESTATE

TENTATIVE TAX EQUALS

PLUS            

OF AMOUNT OVER







         

          

         

  Credit shelter amount: $5,450,000 in 2016, $5,490,000 in 2017 8QLÀHGFUHGLWDPRXQWLQLQ

%URDGULGJH,QYHVWRU&RPPXQLFDWLRQ6ROXWLRQV,QFGRHVQRWSURYLGHLQYHVWPHQWWD[RUOHJDODGYLFH7KHLQIRUPDWLRQSUHVHQWHGKHUHLVQRWVSHFLÀFWRDQ\LQGLYLGXDO·V SHUVRQDOFLUFXPVWDQFHV7RWKHH[WHQWWKDWWKLVPDWHULDOFRQFHUQVWD[PDWWHUVLWLVQRWLQWHQGHGRUZULWWHQWREHXVHGDQGFDQQRWEHXVHGE\DWD[SD\HUIRUWKHSXUSRVHRI  DYRLGLQJSHQDOWLHVWKDWPD\EHLPSRVHGE\ODZ(DFKWD[SD\HUVKRXOGVHHNLQGHSHQGHQWDGYLFHIURPDWD[SURIHVVLRQDOEDVHGRQKLVRUKHULQGLYLGXDOFLUFXPVWDQFHV7KHVH PDWHULDOVDUHSURYLGHGIRUJHQHUDOLQIRUPDWLRQDQGHGXFDWLRQDOSXUSRVHVEDVHGXSRQSXEOLFO\DYDLODEOHLQIRUPDWLRQIURPVRXUFHVEHOLHYHGWREHUHOLDEOH²ZHFDQQRWDVVXUH WKHDFFXUDF\RUFRPSOHWHQHVVRIWKHVHPDWHULDOV7KHLQIRUPDWLRQLQWKHVHPDWHULDOVPD\FKDQJHDWDQ\WLPHDQGZLWKRXWQRWLFH

7RH[SORUHKRZWKHSUHFHGLQJDUWLFOHFRXOGSRWHQWLDOO\LPSDFW\RXU LQYHVWPHQWVSOHDVHFRQWDFWD&RPPHUFH7UXVWDGYLVRU _FRPPHUFHWUXVWFRPSDQ\FRP

Wealth | Investments | Planning Commerce Trust Company

&RPPHUFH7UXVW&RPSDQ\LVDGLYLVLRQRI &RPPHUFH%DQN 3&

NOT FDIC INSURED | MAY LOSE VALUE | NO BANK GUARANTEE

Made with FlippingBook Online newsletter