188bet亚洲真人体育下载 comments on proposed TCJA estate and gift tax regulations

的 American Institute of CPAs (188bet亚洲真人体育下载) 写 到美国.S. Department of the Treasury and the Internal Revenue Service (IRS) commenting on the proposed regulations (REG-106706-18) regarding the increased basic exclusion amount (BEA) for estate and gift taxes enacted in the 税 Cuts and Jobs Act (TCJA).  的 proposed regulations affect donors of gifts made after 2017 and estates of decedents dying after 2017.

的 188bet亚洲真人体育下载 recommended that Treasury and the IRS “provide guidance clarifying that if the BEA is lower in future years (either because of the 2026 expiration of the provision in the TCJA or other Congressional action), a taxpayer is allowed a deceased spousal unused exclusion (DSUE) that is not lower than the DSUE on the filed tax return of the first spouse to die (and not a lower BEA when the second spouse dies).”

没有澄清, 美国注册188bet亚洲真人体育下载表示, an individual could arguably interpret the language of Internal Revenue Code section 2010(c)(4) to “provide that the DSUE available to the second spouse’s estate is not a larger $10 million, but a smaller amount of $5 million, which is the BEA then in effect.” 

“Treasury and IRS should confirm that the DSUE is $10 million,” 美国注册188bet亚洲真人体育下载表示.

的 TCJA amended the current law so that for decedents dying and gifts made after December 31, 2017 and before January 1, 2026, the BEA is increased by $5 million to $10 million as adjusted for inflation (increased BEA), 美国注册188bet亚洲真人体育下载解释道.  On January 1, 2026, the BEA base will revert to $5 million.  因此, an individual or the individual’s estate may utilize the increased BEA to transfer an additional $5 million without paying a transfer tax during the eight-year period beginning on January 1, 2018, and ending on December 31, 2025 (increased BEA period), 美国注册188bet亚洲真人体育下载写道.