纽约州遗产税实例解析：千万家庭的隐形风险 New York Estate Tax Case Study: The Hidden Risk for $10M Families

在上一期中，我们分析了纽约州遗产税的三大雷点：免税额度低、没有配偶间的额度共享，以及“悬崖效应”。今天，我们通过一个实际案例，来看看这些特点如何在现实中影响一个资产约 1,000 万美元的家庭。

In our previous discussion, we highlighted three pitfalls of New York State estate tax: lower exemption, no spousal portability, and the “cliff effect.” Today, let’s explore how these features can impact a family with about $10M in assets.

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问题解析 Problem Analysis

假设王先生和王太太住在纽约市，早年投资房地产，如今资产总额达到 1,000 万美元。所有房产都以联名持有。

王先生去世时，所有资产自然过渡到王太太名下，既不需要法院手续，也不触发联邦遗产税（因为配偶间有无限额的转移特权）。

问题在于，等到王太太去世时，这 1,000 万美元的资产将直接面对纽约州遗产税。由于超过 716 万美元免税额，并且突破 758 万美元“悬崖线”，整个 1,000 万将作为应税基数，按照最高 16% 的税率课税。

结果可能是几十万甚至超过一百万美元的税单。

Imagine Mr. and Mrs. Wang, New York City residents, who invested in real estate early on and now hold assets worth $10M, all titled jointly.

When Mr. Wang passes away, all assets automatically transfer to Mrs. Wang. No court process is needed, and no federal estate tax is triggered, since spousal transfers are unlimited.

The problem arises when Mrs. Wang later passes away. With $10M in her name, the estate exceeds the $7.16M exemption and crosses the $7.58M cliff, making the entire $10M taxable at rates up to 16%.

This could result in hundreds of thousands—or even over a million—in estate taxes.

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解决方案 Solution

如果在生前进行合理规划，这个情况是完全可以避免的。

• 平衡夫妻资产：不要把所有资产集中到一人名下，确保两个人的免税额都能利用。

• 设立信托：通过信托安排，既能在配偶去世时保护资产，也能避免浪费免税额度。

• 提早布局：提前规划能够保留更多财富，而不是让大额遗产落入税网。

With proper lifetime planning, this outcome can be avoided.

• Balance ownership: Avoid concentrating all assets under one spouse, ensuring both exemptions are used.

• Use trusts: Trust structures preserve assets for the surviving spouse while maximizing exemption usage.

• Plan early: Early action prevents wealth from being eroded by unnecessary taxes.

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风险提醒 Risk Warning

很多人低估了纽约州遗产税的威力，觉得“离联邦免税额还远”。但实际情况是，州遗产税才是很多纽约家庭最大的隐性威胁。

Many underestimate New York State estate tax, assuming they’re safe under the federal exemption. In reality, state-level taxes are often the biggest hidden threat for New York families.

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律所小贴士 Law Firm Tips

熙承律师事务所在纽约和新泽西执业，专注于信托与遗产规划。我们帮助客户通过科学架构资产和信托，避免浪费免税额，减少税务负担，守护家庭财富。

The Shi Law Group, PLLC, based in NY and NJ, focuses on trusts and estate planning. We help clients strategically structure assets and trusts to avoid wasted exemptions, minimize taxes, and protect family wealth.