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  3. Parents and grandparents with money to spare are no longer waiting until death to pass on their wealth. Instead, they’re increas

Parents and grandparents with money to spare are no longer waiting until death to pass on their wealth. Instead, they’re increas

admin2015-03-25  56
问题     Parents and grandparents with money to spare are no longer waiting until death to pass on their wealth. Instead, they’re increasingly handing it over to their adult kids while they’re still around to see how it’s spent—and, in some cases, lend a hand.
    Some 8.1 percent of American families have net worth in excess of $1 million, according to the Federal Reserve, and almost 2 percent have assets of over $2 million, the amount that is currently excluded from federal estate tax.(In 2009, the excluded amount rises to $3.5 million. There will be no federal estate tax in 2010, after which the excluded amount will return to $1 million, unless Congress acts.)Financial advisers say that in addition to the tax benefits that come from gradually transferring that wealth by reducing the estate to stay under the tax-exempt amount at death, well-to-do individuals—and even those with estates far under the million-dollar mark—are eager to share the money while they are still alive to see its effects. "It allows senior generations to see how kids and grandkids are using those funds and to get enjoyment out of knowing how the money is spent," says Mary Ann Sisco, national wealth adviser for JP Morgan’s Private Client Services.
    Lisa Tichenor of Dallas advises a foundation created by her son Taylor in honor of her late son, Willie, who died of bone cancer when he was 19. The money, which originally came from a family business, was given to her sons when they were young. Sharing that money now, instead of waiting to pass it on at death, allows her to spend time with Taylor and work on charitable projects with him, she says. "There is a lot of joy in working together for someone else’s good when you have everything you need," she says.
    Sally Hurme, an attorney with AARP’s consumer protection unit, helped make her recently married daughter’s down payment on a house. But she warns that parents first need to make sure they have enough money to fund their own expenses. "People today are living much longer than they used to live, and they may have very high health costs," she says.
    Giving money away early can serve to teach adult children how to handle wealth, says Jeremy White, a certified public accountant and coauthor of Splitting Heirs-. Giving Money and Things to Your Children Without Ruining Their Lives. "You may be able to give an inheritance sampler," he says, "and see how the adult child handles that. You’re around while you’re living to give them guidance if asked. "
    Seniors interested in funding education for young grandchildren can put money into a 529 college savings plan, which is shielded from taxes on earnings. While the money still counts as a gift for tax purposes, says Rande Spiegelman, vice president of financial planning for the Schwab Center for Financial Research, it has the benefit of letting donors control how it’s used or even change the beneficiary.
What can we learn from the last two paragraphs?
选项 A、Giving money and things to your children will ruin their lives.
B、Passing on an early inheritance can help offspring make good use of the money.
C、Giving one’s money can ensure his descends receive a better education.
D、Donors have no right to change the beneficiary once designated in the college savings plan.
答案B
解析 事实细节题。根据题干提示定位至最后两段。第五段第一句谈到“提前交付遗产可以教会成年子女如何理财”，即[B]项内容。[A]中的Giving money and things to your children will ruintheir lives是对书名Giving Money and Things to Your Children Without Ruining Their Lives的曲解，故排除；最后一段讲述的是将钱存人529所大学存款项目里面的好处，而这个出发点并不一定确保其后代能接受更好的教育，故排除[C]；同时本段最后一句也谈到“捐赠者可以控制其如何使用甚至可以变更受益人”，而非[D]中所谈到的“无权变更受益人”这一说法，故排除[D]。
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