死前转让财产

The transfer of property to an heir does not typically involve a real estate agent. 不过, 了解基本情况可以帮助您了解一些业主可能正在考虑的选择.

业主通常想知道，是在业主还活着的时候将财产转让给下一代或已确定的继承人，还是等到业主去世后再转让会更好. There are pros and cons to transferring property prior to death, 而在德克萨斯州，另外两种选择可能会让财产所有者得到好处，避免在死前转让财产的坏处.

Advantages to Deeding Property Prior to One’s Death

第一个, it is done and the landowner no longer has to worry about it! 它还可以让财产所有者享受看到下一代接管并开始在家中建立自己或开始经营家庭农场或牧场的乐趣.

Second, it allows the property to pass without going through the probate process. Even though the probate process in Texas is not nearly as complex as some other states, 这是一个需要时间的过程, 努力, 和金钱.

第三, this is a way to get property out of the property owner’s name. 这可能很重要，原因有很多, including qualifying for Medicaid and avoiding the Medicaid Estate Recovery Program. 它将确保在计算潜在的联邦遗产税责任时，所涉及的资产不会成为所有者应纳税遗产的一部分. It would also decrease certain expenses for the owner, 比如财产税, since the property would no longer be in that person’s name.

死前转让财产罪

第一个, 一旦财产被确定, 房产所有者没有更多的控制权, 而且契约是不可撤销的. 这意味着，如果财产所有人对继承人生气，财产所有人不能收回转让. 类似的, 如果继承人决定对财产做一些原所有者不赞成的事情，比如出售土地，那么所有者对该决定没有发言权，因为土地现在归继承人所有.

Second, there are tax implications of making this type of lifetime transfer. If property is deeded during a person’s lifetime, 这可能会产生赠与税的后果，并可能影响土地所有者对遗产税的终身豁免. 在他或她的一生中，财产所有者在决定赠与之前咨询税务专业人员是至关重要的.

第三, there are potential negative consequences regarding capital gains taxes. 一般, if property is passed by will at a person’s death, the heir receives a step up in basis for capital gains tax purposes, thus likely decreasing the capital gains taxes that would be owed if the property is sold. If property is transferred prior to death, the heir will not receive this step up in basis.

Fourth, this type of transfer could cause several issues related to Medicaid. It could trigger the Medicaid Transfer Penalty. 当人们申请医疗补助福利时, 他们必须回答的一个问题是，他们是否在过去五年内以低于公平市场价值的价格转让了财产. 如果他们有，那么他们可能在一段时间内没有资格获得医疗补助. 另外, 在这五年期间转让的财产价值将被计入个人资产价值，以确定该人是否有资格获得医疗补助.

第五, since the land would be in the name of the heir, it could potentially be subject to any creditors or judgment against the heir.

可供考虑的选择

在德克萨斯州, 有两种可供选择的转移方法，它们提供了许多优点，并避免了终身转移的许多缺点. 就像法律规定的一样, 没有放之四海而皆准的方法,因此，任何考虑转学的人都应该明智地咨询律师，以确定这些选择是否合适.

这些替代方案是死亡转让契约和强化终身产业契约(又称伯德夫人契约)。. Although they differ in details, these two deeds are very similar in operation. Both allow the property owner to designate who the property will be transferred to, and deeds are completed and filed during the property owner’s lifetime. 对于死亡契据的转让，直到授予人死亡后，转让才实际发生. 为了伯德小姐的契约, 设保人将保留该财产的终身地产，并将剩余权益转让给已确定的继承人，但将保留一些增强的权利, 包括撤销伯德夫人契据的权利，以及在未经继承人同意的情况下出售或抵押财产的权利.

这两种类型的契约都提供了终身转让的好处，因为土地将不受遗嘱认证程序的约束，并且出于医疗补助的目的，它不在土地所有者的名下. They also avoid many of the downsides of lifetime transfers.

这些契约是可撤销的，也就是说，如果业主决定“收回”转让, 主人可以这样做，直到死亡. 例如, if a Transfer on Death or Lady Bird Deed is drafted and filed giving the farm to Child A, 但后来父母决定把农场的一部分给孩子A，另一部分给孩子B, they can simply revoke the previously recorded deed or file a new, 修改契约来做这个改变. 类似的, if the parents initially did a Transfer on Death Deed or Lady Bird Deed to a child, but then decided to sell the property rather than leave it to the child, 他们有权利这样做.

Second, these deeds do not trigger any gift tax liability. 同样的, these deeds will allow the recipient to obtain the stepped-up basis for capital gains taxes.

第三, these deeds were designed to avoid issues related to Medicaid, 所以他们可以将财产从所有者名下剥离，从而获得享受医疗补助的资格. These deeds are not considered a transfer to which the Medicaid Transfer Penalty applies. 另外, since they are not technically part of the grantor’s probate estate, 死亡转让契约或伯德夫人契约所约定的资产不受医疗补助遗产恢复计划的约束.

Lastly, these transfers will likely protect the property from the heirs’ creditors. 转让死亡契据, since the transfer technically does not occur until after the death of the grantor, 该资产不受继承人的索赔，因为继承人在死亡之前严格意义上并不拥有该财产. 为了伯德小姐的契约, were there to be an issue with an heir’s creditor seeking to claim the property, the deed could simply be revoked by the grantor during the grantor’s lifetime.

With estate planning, there are pros and cons to almost every tool. 对于人们来说，在制定和执行遗产计划时，仔细考虑哪些工具能带来最大的好处，坏处最少，这一点很重要. 对于任何考虑将财产转让给继承人的人来说，最有价值的2021十大正规彩票app之一是与律师合作，帮助他们从现有的选择中做出最明智的决定.