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新加坡 | 你需要设立信托吗？

这个世界上，除了死亡和纳税，没有什么事情是确定的。

–本杰明·富兰克林

除了遗嘱以外，信托（Trust）是很多中产和富裕家庭最常用的遗产规划工具之一。根据公开的数据，在最近去世的美国人中间，75%的人留有遗嘱，而大约18%的人拥有生前信托。但是，在资产超过百万美元的富裕家庭里，超过半数设立有生前信托。

亚洲家族也慢慢进入了传承规划的时代中，美国信托有哪些值得我们借鉴的地方呢？今天Jolysse就和大家聊一聊！

那么何为美国信托呢？

信托是一种财产管理制度和法律实体，用于确保一个人的资产最终归属于特定的受益人。创建信托的人将资产放在信托的名义下，并授权第三方为信托创建者和受益人管理这些资产。

常见的信托有两种：

  • 不可撤销信托（Irrevocable Trust）。顾名思义，这种信托一旦设立就无法轻易更改或撤销。设立信托的人放弃了对信托资产的所有权和控制权，并将这些权利转移给受托人。受托人有责任根据信托协议的条款管理和分配信托资产。
  • 生前信托（Living Trust），也称为生者信托、可撤销信托。它是一种在你还在世时建立的信托，用于管理和分配你的资产。这种信托，可以被修改，也可以随时撤销。

 

我们首先简单介绍一下“不可撤销信托”。

由于它的特殊性，即委托人已经放弃了资产的所有权、并且无法被修改，它经常被用来规避遗产税。

众所周知的是，在美国目前的遗产税法里，个人留给孩子的资产，只有超过一定数额以外，才需要缴纳遗产税。在2024年，这个限额是每人1360万美元，夫妇合计就是2700万美元。也就是说，如果你和配偶预计身后留给孩子们的遗产低于2700万美元，你是不用担心遗产税问题的。这个限额，每年还会根据通货膨胀率进行调整。

因此，只有那些“超富”家庭，才需要考虑遗产税的问题。对于这些家庭来说，可以把一部分资产转入一个不可撤销信托，从而规避易产税。比如，他们可以成立一个慈善信托，并把部分资产转入该信托。那么这个信托里的资产，就可以豁免遗产税。

最近，闹得沸沸扬扬的英伟达公司老总黄仁勋，就是利用了一种不可撤销信托工具，规避掉了几十亿美元的遗产税。

 

下面，我们重点讨论一下比较灵活、可以随时修改的生前信托。

生前信托具备如下优点。

首先，它可以避免遗嘱认证（Probate）。 这是生前信托最大的优势之一。

遗嘱认证是一个法律程序，是指法院监督将已故者遗产的法定财产所有权转让给其受益人的流程。这个流程冗长且昂贵：通常需要半年到一年的时间，而且要花费大约1%左右的费用。比如，如果你有500万美元遗产，那么遗嘱认证大约需要花掉5万美元。

如果你把资产转入生前信托，那么这些资产就不需要经过遗嘱认证，可以更快、更方便地分配给受益人，同时规避了昂贵的认证费用。

值得注意的是，生前信托里的资产，是不能规避遗产税的！它们会和其它资产一样，被计入总遗产，并按照法律计算遗产税。

其次，生前信托可以实现更好的资产控制和分配。

你可以在信托协议中规定如何管理和分配你的资产，即使在你丧失行为能力后也能按照你的意愿执行。

最后，生前信托可以保护家庭资产隐私。

遗嘱认证是公开记录，所有人都能看到。而生前信托则具有保密性，可以保护你的财务信息和家庭隐私。

但是，生前信托也有一些缺点。

首先，是设立成本。

建立生前信托需要一定的费用，包括律师费、受托人费等。在美国，这种费用大约为几百到数千美元。

其次，是这种信托的复杂性。

信托的设立和管理远比遗嘱复杂，需要专业的法律和财务建议。而且，我们还需要记录哪些资产被划入了信托，并及时更新。比如你换了房子，或者是把股票账户里的资产从一个券商移到了另一个券商。这些变化需要在信托的文件中反映出来。

最后，除了不能规避遗产税，这种信托也不能提供债权人保护。如果你欠了债，债权人照样可以争取这种信托里的资产。

总结起来，我认为绝大部分中产家庭都不需要设立生前信托。如果你是富裕家庭，而且你希望避免漫长且昂贵的遗嘱认证过程，你应该设立生前信托。

而如果你是资产超过两千万美元的超富阶层，那么为了规避遗产税，你需要其它更加复杂的遗产规划工具，比如不可撤销信托。

如果你有设立信托的需求和计划，请咨询你的专业律师团队。

我是宇思，和你一起看世界。 

微信：bigwusister / WhatsApp：90088276

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Important: The information and opinions in this article are for general information purposes only. They should not be relied on as professional financial advice. Readers should seek independent financial advice that is customised to their specific financial objectives, situations & needs. This advertisement or publication has not been reviewed by the Monetary Authority of Singapore.

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我是一名具有8年财富管理经验的独立理财顾问，金融学&管理学双学士，先后服务过近千个私募客户，个人美股及衍生品投资最高年化收益率达366%。在信息爆炸的时代，为您用中立、专业、挑剔的眼光去选择最合适您的理财方案！

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根据《个人数据保护法》，鑫盟理财私人有限公司征求您的同意向您收集并使用您的个人信息。鑫盟理财将根据公司的个人数据保护政策所阐述的用途使用您的个人资料（例如姓名，证件号码，联系电话，邮寄地址，电邮地址和照片）。 该政策可在本公司网站上查寻，网址为 https://fa.com.sg/data-protection-policy/.

By submitting this form, you are deemed to have read and understood FAPL’s Personal Data Policy.

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