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ATTORNEY [ licensed to practice in KOREA, U.S.A., ILLINOIS ] LEE, JAE WOOK
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Start →1. ڰ ƴ ڿ ϰ ڳ ļ Źڴ, ŷ ش ڰ ʴ 쿡, Ź ŷ ȿ ִ. ٸ, ڰ ƴ ļ ڰ ڽ Ǹ ִ 쿡, ̷ Ǹ Ͽ ȣ ִ. 2. ڿ Ǹ . ڴ Ǹ(Equitable interest) ϰ Ѵ. 3ڴ, ڽ ش ϰ ش Ź ν ϴ 쿡, ڰ ȴ. Ž縦 ʿ ϴ ǰ踦 ˰ ִ ڴ ڰ ƴϴ. ̷ Ž, ̸ ϸ Ź 縦 巯 ־ ̸ ϴ. ̷ ν(Notice) , Ž, Ǵ ν Ѵ. ش Ź꿡 ڴ عå , ݵ ش , ġ ش Ź ü ȯؾ Ѵ. 3. Ź Ź ˸鼭 ϴ ڴ ش Ź꿡 սǿ å . 4. ڿ Ҽ ش Ź꿡 ظ 3ڸ ڿ Ҽ ʴ´. ش Ź Ҽ ִ. ش (ڽ Ǹ ) Źڷ Ͽ 3ڸ ϵ ϴ ̴. . ڿ 3ڿ Ҽ ϳ ϴ 쿡 ȴ. a. Źڰ ش b. Źڰ ش DZǿ() ļ Źڰ Ӹ , c. Źڰ ҹ åӿ 3ڸ ̷ 쿡, Źڰ 3ڸ ϴ ̴. G. ҵ 1. ҵ (Uniform Principal and Income Act) ټ ִ, ҵ(UPIA) äϿ Թȭϰ ִ. , Ź ϴ Ź ü Ǵµ, Ź Źڳ ü 븮 ȸи й οѴ. ̷ Źڷ Ͽ ں̵, ֽĹ 꿡 , Źڰ ش Ź ϴµ ϰų ʿϴٰ ϴ , ҵ Ưȭų ִ οѴ. ̷ Ưȭ(Characterization)̶ ش , Źμ ݰ κ ҵμ Ͽ ̷ ̳ ҵ οϴ Ѵ. ̷ Ưȭ κΰü, , Ź ε ſ ߿ ϴ , ̷ Ưȭ Ǹ ͼü ̴. κΰü , ش ü, ذü, ܵ꿡 ܵ Ǵ κ ü , Ź, ε 쿡 ҵ Ǿ (ҵ)ǰ 巡 Ǹڿ , Ǹ ͼڰ ٸ ȴ. , ҵ ̿ Ǹ а Ͽ ſ ߿ϰ ȴ. . ڿ ǹ Źڴ, ش Ź̳ ش 1̻ ڰ Ÿ ڿ 븦 ǥ 츦 ϰ, ش Ź ϰ ؾ ǹ . . ش Ź Źڿ Ź ҵ 䱸ϴ , ش Źڴ ݵ ŹȸĢ ڿ ҵ ش ڿ ؾ Ѵ. ̷ Ź ǻ ش Ź ȿ ϴ , ̻ ߰ ʿ䰡 . , Źڰ ش Źҵ游 п ؼ ڽ Źڵ ϰ Ǿ Ѵٴ ؼϱ ƴٰ Ǵϴ 쿡, ش Źڴ ʿ ŭ Ź Źҵ氣 ִ. . ο Կ ־, Źڴ ݵ Ҹ ؾ Ѵ. a. ش Ź , , ӱⰣ b. Ź ǵ c. ſ d. , Źҵ Ģ, Źں e. ش Ź f. ҵ(UPIA) Ÿ Źҵ濡 е ݾ(Net amount) ش Ź ġ g. ش Ź ش Źڿ ش Ź̳ ش Ź ҵ ħ οϰų Ͽ ο h. Ź Źҵ濡 ȿ ȿ ÷̼ǰ ÷̼ ȿ i. . Ҹ ʷϴ 쿡 . Źڴ, ش Źڰ ش Ź 쿡, ؼ ȵȴ. ̷ ڿ Թ(Internal Revenue Code) 2041 꼼 Ϲ 븮(General Power of appointment) οϰ ǰ, ش Ź ش 꿡 ǰ DZ ̴. ش ش Ź 꼼 ȥ ͱαݰ ϰ ϴ 쿡, ̷ ̷ . 븮(Power of appointment), Ǵ μ, ڰ Ư ó ο ڸ ϴ ɷ Ѵ. ڽ Ⱓ ̷ , ̿ 쿡 ſ ɴ. ̷ 븮 ڴ ش ҵâ ǹ ̸ й ǹ δѴٴ , Ź Źڿ ٸ Ϲ 븮ǰ Ư 븮 ȴ. Ϲ 븮(General Power of appointment) 꼼 2041 μ, ̷ Ǹ (ڷκ ο ) ڽ̳, ڽ ü, ڽ äڳ ڽ ü äڿ 븮(Power of appointment) ִ Ư ̳ Ǹ οϴ Ѵ. ̷ 븮 ڴ 꼼 ؼ 翩θ ҹϰ ڰ ش ش ó ȴ. , 꼼 ؼ ش ش ü Եǰ ȴ. Ư 븮 ڿ , ο (the donee), ڽ ü, ڽ äڳ ڽ ü äڸ , Ư ̳ ܿ йϵ ϴ Ѵ. ڰ ڽ 3ڳణ й Ư οϰ Ǹ, (Donee. ) ش 3ڳ ش ȴ. Ϲ 븮Ѱ , Ӹ ڰ ü 븮 ϱ⸦ źϸ ش Ư ̳ Ҽӿ ϰ ȴ. Ư 븮 ̰ų ִµ, ο (the donee) ش θ ٸ Ҽӿ ϰ ִ 1̻ Ҽӿ ִ. ̷ Ϲ, Ư ̿ܿ, ڴ ش ڿ θ ִ. Ϲ To B for life, then to persons as B shall 'by will' appoint'"(B ű, B ϴ ڿ) ѹ ϴ Ϳ ǥõȴ. Ϲ ѿ ̷ Ե ʴ´. To B for life, and upon Bs death to those that B shall appoint"(B ű, B B Ӹϴ ڿ) 簡 ǥ , ǥ ƴϴ. 2. Ϲ, пĢ ȸĢ . ӷ ҵ Źҵ ǰ, Ź Ű Ź ȴ. . üκ ɺ ݹ üκ , ش ҵ漼 ں̵ Ưȭǰų ش ü κ̰ų û ƴ϶, Źҵ Ưȭȴ.. ֽĹ üκ Ÿ ̿ Ź Ưȭȴ. . Ÿ ź Ÿ ش Ź̳ Źڰ ڷ ̳ Ź ȴ. Źڸ սǿ κϰ Ǹ, ش Źҵ ȴ. ǿ ش Ḧ ش Źҵ̳ Ź ȴ. . ̿ . 10% ⺻Ģ ȹ ̿ ȹκ ֱ 빰 , ش 빰 ش ش ο ҵ ƯȭǴ ѵ Źҵ Ǹ, Ź ȴ.. ش ޱ ο ü ҵ̳ Ưȭ , ش ޱ 10% Źҵ, Ź Ưȭȴ. . Ư, ǰ ûǴ . 10% Ģ ûڻ̶, ش ѵ Ⱓȿ 빰 ϵ ̹Ƿ Ⱓ Ҹϴ Ѵ. Ư̳ ǰ ̷ û 10% ҵ濡, 90% Ź ȴ. . ڿ Ǹ. 10% Ģ κ ⸧, , ڿ Ӵ, ǿ ޱ , 빰 Źҵ濡 10%, Ź 90% ȴ. . 꼺 (Unproductive property rule) , Ư Ź ҵ Ǵ â ϸ, ش Ű, Źҵ ڴ ҵ(delayed income)" Ģ ش Ű Ϻο ڰ . ҵ(UPIA) κ ȸݿ ǹǷ, 꼼 ȥ ûϰ ǵ ƯŹ 츦 ϰ, 꼺 Ģ öǾ. 3. . Źҵ濡 ΰ Źҵ濡 ΰȴ. a. ش Źڿ ش Źڿ ڿ ̳ ϴ 1/2 b. ȸ, Ÿ Źҵ ܿ(ͼӱ) ο ġ 1/2 c. ü d. Ź ս Ŀϴ . Ź ΰǴ Ź ΰȴ. a. ش Źڳ ش Źڿ ڿ ̳ ϴ 1/2 b. ȸ, Ÿ Źҵ ܿ ο ġ 1/2 c. Źä ޱ d. ַ Ź Ǹ õ e. 꼼 f. ȯ õ VII. ü ← End |
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Copyright 1997-2024
TAX & LAW (ݰ )
site ϴ ƴϸ, ̰ "" Ƿ(¶ ƴ϶ å Ⱓ Ƿ) Ǹ մϴ. , Ƿʿ Ȥö ִٸ, װ ƴϸ, Ͽ ̰ų ̶ Ͻñ ٶϴ. ұϰ ̸ ̶ ϽŴٸ, ϴ Ʈ ƴ϶ Ͽ (å Ⱓ Ƿ) Ƿ Ͻʽÿ. 繫ǿ Ͻ κ ƴմϴ. |
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