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大龄考生宋一国 · 2024年02月03日

B和C为什么不能达到目标

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

B.

contribute the property to a donor-advised fund.

C.

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

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已采纳答案

王暄_品职助教 · 2024年02月03日

B:做 donor-advised fund。是指把钱捐给一个基金,这个基金本身以慈善捐赠为目标,比如捐钱给大学。那么这个时候如果你没足够的钱,就可以把资产整个捐给DAF,然后DAF把资产卖了(不用交税);如果此时卖资产的钱不够捐赠的金额,那么DAF可以先拿着卖来的钱去做投资,等钱够了之后DAF再把钱给到大学。那么投资过程,DAF是不用交税的。这个方法无法满足Lily要对资产有控制权的需求。


C:卖了再租回来。对资产确实保留了控制权,但是卖了会立刻产生大量资本利得税。

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