The "Net Net Gift" Audit: How to Monetize Mortality & Save Millions in Tax скачать в хорошем качестве

The "Net Net Gift" Audit: How to Monetize Mortality & Save Millions in Tax

You are 89 years old and wealthy. You want to gift $110 million to your heirs, but the Gift Tax bill is staggering. The solution? Make your heirs pay the tax. This is a "Net Gift." But to supercharge the savings, you make them assume a second liability: the potential Estate Tax if you die within 3 years. This is the "Net Net Gift." As The Finance Observer, I’ve performed a forensic review of the landmark Steinberg v. Commissioner case. In this video, we dissect the "Circular Math" (why the gift tax reduces the gift value, which reduces the tax), the "Mortality Discount" (how your age creates a deductible asset), and the massive "Income Tax Trap" that destroys this strategy if you gift the wrong assets. 🔴 SUBSCRIBE FOR WEEKLY FINANCIAL DEFENSE: Protect your retirement from corporate erosion and hidden tax traps.    / @the-finance-observer   FORENSIC BREAKDOWN: 0:00 The "Billion Dollar Question": How to move massive wealth without triggering the 40% tax 1:10 The "Exclusive" Rule: Why Gift Tax is cheaper than Estate Tax 1:45 Level 1: The "Net Gift" (Shifting the tax bill to the recipient) 2:40 Level 2: The "Net Net Gift" (Adding the "Section 2035" Three-Year Mortality Risk) 3:50 The Court Case: Steinberg v. Commissioner (How an 89-year-old saved $1.8M) 4:30 The "Actuarial Table" Audit: Why this only works if you are old enough (80s or 90s) 5:15 The "Willing Buyer" Test: Calculating the Present Value of a "Potential" tax bill 6:00 The "Income Tax Trap": Why gifting Low Basis assets triggers Capital Gains (Part Sale/Part Gift) 6:40 The "Disaster" Scenario: Saving $200k in Gift Tax to pay $700k in Capital Gains 7:00 The Ideal Candidate Profile: High Cash, High Age, High Net Worth DISCLAIMER: I am The Finance Observer. This content is for educational purposes only. Net Net Gifts involve complex actuarial calculations and binding agreements; always consult a qualified Estate Planning Attorney to draft the "Assumption of Liability" agreement.