stepped-up basis

简明释义

增加基数

英英释义

例句

1.The stepped-up basis can significantly reduce capital gains taxes when selling inherited assets.

出售继承资产时，基础增值可以显著减少资本利得税。

2.The IRS allows a stepped-up basis for inherited stocks, making them more tax-efficient.

美国国税局允许继承股票享受基础增值，使其更具税收效率。

3.Investors should consider the implications of the stepped-up basis when planning their estates.

投资者在规划遗产时应考虑基础增值的影响。

4.When an heir inherits a property, it is often valued at its current market value due to the stepped-up basis.

当继承人继承一处房产时，由于基础增值，它通常以当前市场价值进行评估。

5.Understanding the stepped-up basis is crucial for estate planning.

理解基础增值对于遗产规划至关重要。

作文

Understanding the concept of a stepped-up basis is crucial for anyone involved in estate planning or investing. A stepped-up basis refers to the adjustment of the value of an inherited asset to its fair market value at the time of the owner's death. This means that if you inherit property, the tax basis of that property is 'stepped up' to its current market value, rather than the value it had when the deceased originally purchased it. This can significantly reduce capital gains taxes when the heir decides to sell the inherited asset.For example, let’s say your parents bought a house for $200,000 several years ago. Over time, the value of the house appreciates, and by the time they pass away, the house is worth $500,000. If you inherit this property, the stepped-up basis would mean that your tax basis in the house is now $500,000. If you decide to sell the house immediately after inheriting it, you wouldn’t owe any capital gains tax since you are selling it for the same price as your new basis.The stepped-up basis rule provides significant tax advantages for heirs. Without this provision, if you were to sell the inherited property for a profit, you would be taxed on the difference between the sale price and the original purchase price. In our example, if you sold the house for $500,000 but the original basis was $200,000, you would be liable for capital gains tax on the $300,000 gain. However, because of the stepped-up basis, your taxable gain is effectively reduced to zero.This concept is not just limited to real estate; it applies to stocks, bonds, and other investments as well. For instance, if you inherit shares of stock that were originally purchased for $50 per share but are worth $100 per share at the time of inheritance, the stepped-up basis allows you to set your basis at $100 per share. Thus, if you sell the shares shortly after inheriting them, you will not incur any capital gains tax.While the stepped-up basis is a beneficial tax strategy for many, there have been discussions among policymakers about changing or eliminating this provision. Some argue that it primarily benefits wealthier individuals and creates inequities in the tax system. The debate centers around whether the stepped-up basis should remain as a tax policy or whether it should be adjusted to ensure a more equitable taxation system.In conclusion, understanding the stepped-up basis is essential for effective estate planning and investment management. It allows heirs to benefit from the appreciation of assets without incurring immediate tax liabilities. As tax laws continue to evolve, it is vital for individuals to stay informed about how these changes may impact their financial strategies. Whether you are an investor or someone planning your estate, knowing the implications of the stepped-up basis can help you make informed decisions that will benefit you and your heirs in the long run.

理解“stepped-up basis”的概念对于任何参与遗产规划或投资的人来说都是至关重要的。“stepped-up basis”是指将继承资产的价值调整为所有者去世时的公平市场价值。这意味着如果你继承了财产，该财产的税基被“提升”到其当前市场价值，而不是去世者最初购买时的价值。这可以显著减少继承人在决定出售继承资产时所需支付的资本利得税。例如，假设你的父母几年前以20万美元的价格购买了一套房子。随着时间的推移，房子的价值上涨，到他们去世时，这套房子的价值达到了50万美元。如果你继承了这处房产，stepped-up basis意味着你在这套房子上的税基现在是50万美元。如果你在继承后立即决定出售这套房子，你就不需要支付任何资本利得税，因为你以与新基础相同的价格出售房子。“stepped-up basis”规则为继承人提供了显著的税收优势。如果没有这一条款，如果你出售继承的财产并获利，你将被征税于销售价格与原始购买价格之间的差额。在我们的例子中，如果你以50万美元的价格出售房子，但原始基础是20万美元，那么你将对30万美元的增益负责资本利得税。然而，由于有了“stepped-up basis”，你的应纳税增益实际上降为零。这一概念不仅限于房地产；它也适用于股票、债券和其他投资。例如，如果你继承的股票当初购买价格为每股50美元，但在继承时的价值为每股100美元，那么“stepped-up basis”允许你将每股的基础设定为100美元。因此，如果你在继承后不久就出售这些股票，你将不会产生任何资本利得税。虽然“stepped-up basis”对许多人来说是一种有利的税收策略，但政策制定者之间一直在讨论是否改变或消除这一条款。一些人认为这主要是惠及富人的，并在税制中造成不平等。辩论的焦点是“stepped-up basis”应作为税收政策继续存在，还是应进行调整以确保更公平的税收制度。总之，了解“stepped-up basis”对有效的遗产规划和投资管理至关重要。它使继承人能够在不承担立即税务负担的情况下受益于资产的增值。随着税法的不断演变，个人保持对这些变化的了解至关重要，以便评估这些变化可能对其财务战略产生的影响。无论你是投资者还是正在规划遗产的人，了解“stepped-up basis”的影响可以帮助你做出有利于你和你的继承人的明智决策。