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对于一个，最近几周的民意调查导致投票的竞标缩小了一点，可能会失去四年前蔑视赔率的现任现任种族，而且没有意图提高税收。Even if Biden wins, and the Senate returns to Democratic control in a so-called blue wave, it’s not clear that some of Biden’s most far reaching tax goals – such as sharply increasing capital gains and dividend taxes on the wealthiest Americans or raising taxes on inherited assets – will win the support of some Democrat senators.
一种特别有争议的措施将消除“基础上升”，目前允许许多美国人将资本收益通过很少没有税收的继承人。如果这一提案成为法律，那将对儿童和其他小企业，家庭农场，适度股票和艺术组合等儿童和其他资产产生负面影响 - 不仅仅是百分之一的人群。
尽管如此，一些顾问还表示，有投资和房地产规划步骤是明智的税法是否有变化。For example, clients can take advantage of the generous “Unified Credit” that currently exempts $11.58 million from combined gift and estate taxes by establishing irrevocable trusts and other vehicles for making big gifts to heirs during one’s lifetime ahead of a possible dramatic cut in the “Unified Credit,” should the Democrats take control. To avoid estate taxes for higher net worth clients, advisors should start to set up trusts soon, as they can take a few months, and many new tax laws may be retroactively applied to Jan. 1, even if agreed upon in the spring or summer.
今年可能是在2021年日历年的法律变化的机会上，甚至可能是在今年的衡量股票上获取资本收益。
Among Biden’s proposals, those that stand the best chance of becoming law mirror the terms that will occur anyway when certain features of the 2017 Tax Cuts and Jobs Acts sunset in 2025, says Bill Smith, managing director of the national tax office of CBIZ MHM, an advisory firm to mostly privately-held businesses. That includes bumping up the top marginal rate on individual income from 37% to 39.6% for individuals making more than $400,000 a year. It also means that Congress would be inclined to cut the Unified Credit on estate and gift taxes roughly in half.
However, Smith and some wealth managers interviewed wondered whether even a Democratic-controlled Congress – especially if the Senate only has a slight Democratic majority – will go along with Biden’s proposal to overhaul how long-term capital gains and dividends are treated so that those earning $1 million or more a year would be taxed as if the capital gains and dividends were ordinary income. That would effectively raise the tax rate from 23.8% to 39.6%.
“改变资本收益治疗并不像在基于继承资产的基础上消除加强的政治上充电，说史密斯说。“但是，国会有民主党人从收入超过一百万美元的人获得捐款。一旦你开始击中自己的财务基础，就可以发言，将会倒退。“
作为妥协的一部分，富人的资本增益增加可以随着纳税人扣除国家和地方税收的能力而增加，这是龙骨的首席经济学家Steven Skancke表示。“除非它与某种赠品绑定，否则我认为没有消除资本获得偏好的巨大可能性。”
在同一静脉中，史密斯认为，大量的国会民主党人可以抵制拜登的提议来结束僵局，这有效地重视了当前市场价值的继承资产的税费，而不是在征税的历史成本。
“每个人，特别是小企业所有者都会受到对僵局的消除负面影响，”史密斯说。“你可以拥有一个盈利的干净的企业，但如果你根据孩子们决定出售的那样，那么如果孩子们那天，妈妈和爸爸的那天有资本收益，而不是当他们得到的时候店铺。”
与此同时，顾问及其客户不必等待税法改变。除了通过信任车辆向继承人提供大量礼物，还可以在未来几个月内采取的步骤。
虽然大会最终远远超过徒步旅行的资本税收，但现在有一个争论。“旧税表达是”推迟，推迟，推迟“ - 你永远不会加速获得收益，”史密斯说。“但这是人们应该考虑获得收益的时间。”例如，他说，高收入投资者可以以23.8％的速度销售竞标股票并支付长期资本收益。“洗涤销售规则仅适用于损失，而不是收益，因此您不必担心不得不将股票延迟30天，”他指出。“If Biden gets elected and you are subject to 39.6% on income over a million, your basis has at least been increased to where it was when you sold it.而不是每次征税的所有收益，你已经占据了23.8％的批评。“
此外，在罗森特集团董事总经理董事总经理的董事总经理帕特里克Fruzzetti，有关股息税中的高收入投资者可能会考虑使用其退休账户而不是购买高收益股的纳税账户。投资咨询公司通过Hightower平台工作。
但是，当谈到在可能不会陷入许多人期望的方式之前，令人兴奋的韦纳看到它的速度变得缓慢没有错。“让膝盖混蛋反应拜登总统可能会愚蠢的可能性。”