?避税信讬
由于这种信讬兼具有避免遗产税的作用,因此被称为「避税信讬(bypass trust),是合法的省税工具之一。
The disclaimer trust is an empty bypass trust into which a surviving spouse can "disclaim" assets.
FORBES: Magazine Article
If you have significant assets, your estate plan probably already includes a bypass trust.
FORBES: Death And Taxes: Congress Rewrites The Rules
If the will spells out the dollar amount going to the bypass trust, it will probably be too little.
FORBES: Death, Taxes and Dice Rolling
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