estate tax 보관 - EA Tax Guide

Why a K-1 can create tax liability without cash distribution from a trust or estate”

What Is Schedule K-1 (Form 1041)? (Updated: Jan 2026)

Schedule K-1 (Form 1041) explains how trust or estate income is allocated to beneficiaries — even without cash distributions.

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English

Estate & Gift Tax in 2026: The $15 Million Exemption Becomes Permanent — What High-Net-Worth Families Should Do Next

The federal estate tax exemption resets to $15 million per person in 2026. This guide explains how affluent families can secure today’s higher exemption through gifting, SLATs, and proactive planning.

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Korean

2026 Estate Tax Exemption 1,500만 달러 확정 — 영구 면제액 시대의 새로운 상속 플래닝

2026년 상속·증여세 면제액이 1,500만 달러로 조정되면서 Sunset 이전 절세 전략의 중요성이 커졌습니다. 생전 증여, SLAT, Basis Planning 등 고액자산가가 꼭 준비해야 할 핵심 포인트를 정리합니다.