NO.PZ2023010410000015
问题如下:
Lily, he is an American citizen and lives in the United States. Lily is the sole owner of many properties located in the United States. The vast majority of Lily's wealth is represented by this asset. Lily's tax cost base in this asset is very low.
Lily wants to reduce the risks associated with centralized ownership positions in real estate. Lily's main goal is to reduce the concentration risk of the positions without triggering taxable events while maintaining exclusive ownership. Lily's secondary goal is to monetize the property.
A strategy that would most likely allow Lily to achieve both his primary and secondary objectives would be to:
选项:
A.obtain a fixed-rate mortgage against the property
contribute the property to a donor-advised fund.
engage in a sale and leaseback transaction involving the property
解释:
Mortgage financing is a real estate monetization
strategy that investors can use to reduce the concentration of a particular
property and generate liquidity to diversify asset portfolios without
triggering a taxable event or giving up sole ownership. Lily could monetize the
property by obtaining a mortgage loan against the property, and the loan
proceeds could then be reinvested in a diversified portfolio of securities.
如题