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  3. Parents and grandparents with money to spare are no longer waiting until death to pass on their wealth. Instead, they’re increas

Parents and grandparents with money to spare are no longer waiting until death to pass on their wealth. Instead, they’re increas

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问题     Parents and grandparents with money to spare are no longer waiting until death to pass on their wealth. Instead, they’re increasingly handing it over to their adult kids while they’re still around to see how it’s spent—and, in some cases, lend a hand.
    Some 8.1 percent of American families have net worth in excess of $1 million, according to the Federal Reserve, and almost 2 percent have assets of over $2 million, the amount that is currently excluded from federal estate tax.(In 2009, the excluded amount rises to $3.5 million. There will be no federal estate tax in 2010, after which the excluded amount will return to $1 million, unless Congress acts.)Financial advisers say that in addition to the tax benefits that come from gradually transferring that wealth by reducing the estate to stay under the tax-exempt amount at death, well-to-do individuals—and even those with estates far under the million-dollar mark—are eager to share the money while they are still alive to see its effects. "It allows senior generations to see how kids and grandkids are using those funds and to get enjoyment out of knowing how the money is spent," says Mary Ann Sisco, national wealth adviser for JP Morgan’s Private Client Services.
    Lisa Tichenor of Dallas advises a foundation created by her son Taylor in honor of her late son, Willie, who died of bone cancer when he was 19. The money, which originally came from a family business, was given to her sons when they were young. Sharing that money now, instead of waiting to pass it on at death, allows her to spend time with Taylor and work on charitable projects with him, she says. "There is a lot of joy in working together for someone else’s good when you have everything you need," she says.
    Sally Hurme, an attorney with AARP’s consumer protection unit, helped make her recently married daughter’s down payment on a house. But she warns that parents first need to make sure they have enough money to fund their own expenses. "People today are living much longer than they used to live, and they may have very high health costs," she says.
    Giving money away early can serve to teach adult children how to handle wealth, says Jeremy White, a certified public accountant and coauthor of Splitting Heirs-. Giving Money and Things to Your Children Without Ruining Their Lives. "You may be able to give an inheritance sampler," he says, "and see how the adult child handles that. You’re around while you’re living to give them guidance if asked. "
    Seniors interested in funding education for young grandchildren can put money into a 529 college savings plan, which is shielded from taxes on earnings. While the money still counts as a gift for tax purposes, says Rande Spiegelman, vice president of financial planning for the Schwab Center for Financial Research, it has the benefit of letting donors control how it’s used or even change the beneficiary.
It can be inferred from Paragraph 2 that
选项 A、two percent of the families in the U. S. must pay estate tax.
B、there is no need for one to pay asset tax if he owns more than $3.5 million in 2009.
C、one has to pay asset tax no matter how much money he owns in 2010.
D、one probably has to pay asset tax if he owns more than $1 million in 2011.
答案D
解析 推理判断题。根据题干提示定位至第二段。本段开头提及一系列的数字，其中“2％的家庭资产超过200万美元，这些数量目前不用缴纳财产税”，故排除[A]；文章谈到“2009年免税资产额上升到了350万美元”，也就是当数额小于350万美元时不需缴税，而非高于350万美元，故排除[B]；本段还提到“2010年将不再收缴财产税”，因此[C]也不符；而文章在后面又谈到“(2010年)之后免税额将再次回落到100万美元，除非国会重新立法”，[D]中的时间2011年符合这样一个时间要求，因此会执行100万美元的免税额标准，故正确。
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