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ATTORNEY [ licensed to practice in KOREA, U.S.A., ILLINOIS ] LEE, JAE WOOK
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[Category]
Ź εҼ


[Title]
F. Ź 3 å
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



[Title]
F. Ź 3 å



  65 →   Ź ù ǰ  
  64 →   ߱ Ź  
  63 →   "Źؼ" Դϴ.  
  62 →   5, 7 ' 20 , ε갳߽Ź  
  61 →   Ź - ̱ 񱳸 ߽  
  60 →   B. Ź  
  →   F. Ź 3 å  
  58 →   II.. Ź(ͽŹ)  
  57 →   Trust law  
  56 →   Uniform Trust Code  
  55 →   V. Ź  
  54 →   VI. Ź  
  53 →   VII. ü  
  52 →   VIII. ȿ ߻ϴ Ź. ͽŹ Ź  
  50 →   . AǼ ȸ û  
  49 →   νŹ ֿ䳻  
  47 →   𸣴 Ź [  
  46 →   ̱ Ź  

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