<p>作者：Quentin Fottrell</p>
<p>‘我目前正在为他存这笔钱’</p>
<p>“我儿子对那处房产没有任何经济投入。”（照片中的人物为模特。）</p>
<p>亲爱的 Quentin，</p>
<p>我承诺在我去世前给我儿子 25 万美元作为遗产，而不是将我与女儿共同拥有的某处出租物业的一部分给他。原因很简单：我儿子对那处房产没有任何经济投入，</p>
<p>我目前正在为他存这笔钱。当这笔钱连同利息累积到 25 万美元时，我是应该把这笔钱给他，还是应该给他 25 万美元加上所支付的利息？显然，我更倾向于前者。</p>
<p>我拼命想让每个人都满意。我该如何弥补这处房产的权益？</p>
<p>母亲</p>
<p>相关：我父亲给我 25 万美元买房，但告诉我不要告诉我的两个兄弟姐妹。我是否有道德义务告诉他们？</p>
<p>您可以通过电子邮件将任何财务和伦理问题发送给 The Moneyist，邮箱是 qfottrell@marketwatch.com。The Moneyist 遗憾地无法单独回复问题。</p>
<p>您是一位慷慨的父母，而不是联邦储备委员会的成员或诺贝尔奖得主；当然也不是算命师。</p>
<p>亲爱的母亲，</p>
<p>这可能永远不会完全平等。无论您决定什么，都要写下来。</p>
<p>您的女儿投资了一处房子，正如您所说，她投入了一些自己的钱。考虑到房地产市场的长期走势，这处房子的价值将会上升。您的儿子有机会将这 25 万美元投资于股市，或者用作购买自己房产的启动资金。</p>
<p>如果您想确保每个孩子得到完全相同的遗产，甚至到最后一分钱，您可以给他相当于您在出租物业中份额的货币价值，并允许您的女儿完全拥有这处房子。强迫您的女儿在不情愿的情况下与她的兄弟共同成为房东，或者在她不知情的情况下，这将是一个奇怪的选择，如果您能负担得起给您儿子现金等值的话。</p>
<p>您问题中的线索是：如果协议是 “我将给你 25 万美元……”，那么您确实应该赠予他 25 万美元，而不需要额外的利息。利息只是您积累承诺金额的一种方式。您并不是在充当银行，除非您承诺给他利息，否则他没有权利获得任何利息。最终，您希望确保他们每个人都能获得类似的礼物和/或遗产。</p>
<p>我唯一担心的是，您为自己的退休生活留出了足够的资金，这应包括一个应急基金。</p>
<p>想象一下，如果您在 2009 年进行了这笔房地产交易，并赠予您儿子 25 万美元。考虑到房地产价格的下跌，这笔钱将使他受益匪浅，而恢复价格则花费了近十年的时间。您是一位慷慨的父母，而不是联邦储备委员会的成员或诺贝尔奖得主——当然也不是算命师。有时，非现金遗产会留下很多机会给运气。</p>
<p>为了在以后平衡遗产，您可以简单地在遗嘱或信托中调整分配，减少您儿子和女儿的份额，减少您赠予每个人的金额。遗嘱中的 “热锅条款” 确保公平，通过有效地从他们的遗产份额中扣除提前赠予的礼物，追溯计算每个继承人已经收到的金额，并帮助确保每个人获得相同的总额。</p>
<p>“这也基于满足原则——假设父母不希望让一个孩子在其他孩子的利益上受益两次，” 根据遗嘱撰写者协会的说法。“热锅条款并不是要求将赠与返还给遗嘱人的遗产。它只是承认其存在，以便受益人的遗产份额可以减少，最终结果是所有孩子都获得了相同的整体利益。”</p>
<p>我唯一担心的是，您为自己的退休生活留出了足够的资金，这应包括至少六个月的生活费用应急基金。（一些财务专家还建议在退休时拥有多达五年的 “以防万一” 基金，以便在经济衰退和股市崩盘期间有足够的储备。）</p>
<p>不要错过：‘我没有钱支付死亡证明’：我姐姐拒绝对我父亲的遗产进行遗嘱认证。我该怎么办？</p>
<p>税务影响</p>
<p>考虑到您必须存钱给儿子 25 万美元，这让我感到警觉。永远不要为了承诺的礼物或遗产而妥协自己的财务安全。在与您的遗产规划律师和会计师讨论您当前的资产时，包括您的主要住宅，以及您在退休时的未来需求。这可能包括长期护理或其他不可预见的医疗或房屋相关费用。</p>
<p>根据美国国税局的规定，2025 年的终身遗产和赠与税免税额为 1399 万美元（或已婚夫妇为 2798 万美元）。您还可以每年给每个孩子 19000 美元（或已婚夫妇每年 38000 美元），而无需将现金赠与计入他的年度所得税申报表。</p>
<p>赠与税适用于您一生中的财富转移，由赠与者支付；遗产税则对去世者的遗产征收。今年早些时候，国会通过了《一项美丽的法案》，提高了基本赠与免税额。从 2026 年开始，个人的终身免税额将为 1500 万美元，已婚夫妇为 3000 万美元。</p>
<p>与国税局多分享信息是最好的。赠与税适用于您一生中的财富转移，由赠与者支付。</p>
<p>与国税局多分享信息是最好的。“赠与申报表是信息性申报表，因为有很多信息，而没有税款被发送给国税局，” 总部位于加利福尼亚州尔湾的 LSL CPA 表示。“由于国税局要求提供足够的信息以 ‘充分披露’ 赠与，我们通常建议客户在信息方面过于详细。”</p>
<p>&#34;如果您没有向国税局提供足够的信息，他们可能会决定在未来的 5 年、10 年或 20 年内重新评估这笔赠与，&#34;LSL 补充道。&#34;请让您的遗产律师与您的注册会计师沟通。您的注册会计师知道您拥有什么资产以及特定行为的税务影响。您的遗产律师知道您希望您的资产去向以及某些行为的法律影响。&#34;</p>
<p>给您的孩子一个&#34;活的遗产&#34;可以帮助他们实现目标。如果您的儿子想要进入房地产市场，这 25 万美元可能会产生很大影响。从遗产税的角度来看，如果您的遗产不够大而不受遗产税的影响，这几乎没有什么区别。只需注意对一个孩子的无意识偏见。</p>
<p>幸运的是，这显然是您所关心的问题。</p>
<p>相关：'我热爱我的工作'：我是一名 61 岁的芝加哥公立学校教师，年养老金为 6 万美元。这安全吗？</p>
<p>Quentin Fottrell 之前的专栏：</p>
<p>我的朋友为一辆宝马共同签署了贷款，但驾驶者违约了。他们都要承担 5000 美元的责任。接下来会发生什么？</p>
<p>'养活一个 7 口之家的费用很高'：我 41 岁，信用卡债务为 4.6 万美元。我应该动用我的 120 万美元个人退休账户吗？</p>
<p>我的朋友是否有权继承她已故父亲的数百万美元房地产帝国？他的遗孀声称他们深陷债务。</p>
<p>请查看 Moneyist 私人 Facebook 小组，我们在这里寻找生活中最棘手的财务问题的答案。发布您的问题或对最新的 Moneyist 专栏发表看法。</p>
<p>通过向道琼斯公司提交您的故事，您理解并同意我们可以在所有媒体和平台上使用您的故事或其版本，包括通过第三方。</p>
<p>-Quentin Fottrell</p>
<p>此内容由 MarketWatch 创建，MarketWatch 由道琼斯公司运营。MarketWatch 与道琼斯新闻通讯和华尔街日报独立出版。</p>
<p>（结束）道琼斯新闻通讯</p>
<p>12-08-25 0511ET</p>

<p>一位母亲计划给她的儿子 250,000 美元，而不是与她的女儿共同拥有的出租物业的股份。她寻求建议，是否应该在赠与中包含利息，以及如何确保继承的公平性。建议包括在遗嘱中添加一个热锅条款，以平衡赠与，并确保在赠与之前她自己的财务安全</p>

<p>By Quentin Fottrell</p>
<div class="lb-trans"><p>作者：Quentin Fottrell</p>
</div><p>'I am currently saving this money for him'</p>
<div class="lb-trans"><p>‘我目前正在为他存这笔钱’</p>
</div><p>&#34;My son had no financial input into that property.&#34; (Photo subjects are models.)</p>
<div class="lb-trans"><p>“我儿子对那处房产没有任何经济投入。”（照片中的人物为模特。）</p>
</div><p>Dear Quentin,</p>
<div class="lb-trans"><p>亲爱的 Quentin，</p>
</div><p>Instead of giving my son a portion of some rental property I own 50/50 with my daughter, I promised to give him $250,000 instead as an inheritance before I die. The reason was simple: my son had no financial input into that property,</p>
<div class="lb-trans"><p>我承诺在我去世前给我儿子 25 万美元作为遗产，而不是将我与女儿共同拥有的某处出租物业的一部分给他。原因很简单：我儿子对那处房产没有任何经济投入，</p>
</div><p>I am currently saving this money for him. When the amount accrues to $250,000, including interest, do I give him that money or should he have the $250,000, plus whatever interest is paid? Obviously, I prefer the former scenario.</p>
<div class="lb-trans"><p>我目前正在为他存这笔钱。当这笔钱连同利息累积到 25 万美元时，我是应该把这笔钱给他，还是应该给他 25 万美元加上所支付的利息？显然，我更倾向于前者。</p>
</div><p>I'm desperately trying to do right by everyone. How do I make up for the equity in the property?</p>
<div class="lb-trans"><p>我拼命想让每个人都满意。我该如何弥补这处房产的权益？</p>
</div><p>The Mother</p>
<div class="lb-trans"><p>母亲</p>
</div><p>Related: My father is giving me $250K to buy a home, but told me not to tell my two siblings. Am I morally obligated to tell them?</p>
<div class="lb-trans"><p>相关：我父亲给我 25 万美元买房，但告诉我不要告诉我的两个兄弟姐妹。我是否有道德义务告诉他们？</p>
</div><p>You can email The Moneyist with any financial and ethical questions at qfottrell@marketwatch.com. The Moneyist regrets he cannot reply to questions individually.</p>
<div class="lb-trans"><p>您可以通过电子邮件将任何财务和伦理问题发送给 The Moneyist，邮箱是 qfottrell@marketwatch.com。The Moneyist 遗憾地无法单独回复问题。</p>
</div><p>You're a generous parent, not a Federal Reserve committee member or a Nobel Prize-winning economist; and certainly not a fortune teller.</p>
<div class="lb-trans"><p>您是一位慷慨的父母，而不是联邦储备委员会的成员或诺贝尔奖得主；当然也不是算命师。</p>
</div><p>Dear Mother,</p>
<div class="lb-trans"><p>亲爱的母亲，</p>
</div><p>It may never be entirely equal. Whatever you decide, put it in writing.</p>
<div class="lb-trans"><p>这可能永远不会完全平等。无论您决定什么，都要写下来。</p>
</div><p>Your daughter invested in a house and, as you say, brought some of her own money. The house, given the long-term trajectory of the housing market, will increase in value. Your son has an opportunity to invest this $250,000 in the stock market or, perhaps, use it as seed money to buy a property of his own.</p>
<div class="lb-trans"><p>您的女儿投资了一处房子，正如您所说，她投入了一些自己的钱。考虑到房地产市场的长期走势，这处房子的价值将会上升。您的儿子有机会将这 25 万美元投资于股市，或者用作购买自己房产的启动资金。</p>
</div><p>If you want to make sure each child gets exactly the same inheritance, down to the last red cent, you could give him the monetary equivalent of your share of the rental property, and allow your daughter to own the home outright. Forcing your daughter into becoming a joint landlord with her brother against her wishes and/or without her knowledge would be a weird flex, if you can afford to give your son the cash equivalent.</p>
<div class="lb-trans"><p>如果您想确保每个孩子得到完全相同的遗产，甚至到最后一分钱，您可以给他相当于您在出租物业中份额的货币价值，并允许您的女儿完全拥有这处房子。强迫您的女儿在不情愿的情况下与她的兄弟共同成为房东，或者在她不知情的情况下，这将是一个奇怪的选择，如果您能负担得起给您儿子现金等值的话。</p>
</div><p>The clue is in your question: If the agreement was &#34;I will give you $250,000...&#34; then you should indeed gift him $250,000, with no additional interest on top. The interest is simply a method for you to accumulate the pledged amount. You are not functioning as a bank, and unless you promised him interest, he is not entitled to any. Ultimately, you want to ensure that they each receive a similar gift and/or inheritance.</p>
<div class="lb-trans"><p>您问题中的线索是：如果协议是 “我将给你 25 万美元……”，那么您确实应该赠予他 25 万美元，而不需要额外的利息。利息只是您积累承诺金额的一种方式。您并不是在充当银行，除非您承诺给他利息，否则他没有权利获得任何利息。最终，您希望确保他们每个人都能获得类似的礼物和/或遗产。</p>
</div><p>My only concern is that you set aside enough money for your own retirement, which should include an emergency fund.</p>
<div class="lb-trans"><p>我唯一担心的是，您为自己的退休生活留出了足够的资金，这应包括一个应急基金。</p>
</div><p>Imagine you had entered into this real-estate transaction in 2009 and gifted your son $250,000. He would have made out like a bandit, given the fall in property prices, which took the best part of a decade to recover. You're a generous parent, not a Federal Reserve committee member or a Nobel Prize-winning economist - and certainly not a fortune teller. Sometimes, non-cash inheritances leave a lot up to chance.</p>
<div class="lb-trans"><p>想象一下，如果您在 2009 年进行了这笔房地产交易，并赠予您儿子 25 万美元。考虑到房地产价格的下跌，这笔钱将使他受益匪浅，而恢复价格则花费了近十年的时间。您是一位慷慨的父母，而不是联邦储备委员会的成员或诺贝尔奖得主——当然也不是算命师。有时，非现金遗产会留下很多机会给运气。</p>
</div><p>To equalize inheritance later, you can simply adjust the distribution in your will or trust, reducing your son and daughter's shares by the amount you have gifted each. A &#34;hotchpot clause&#34; in your will ensures fairness by effectively deducting the advanced gifts from their inheritance share, retroactively calculating what each heir has already received and helping to ensure that everyone gets an equal amount.</p>
<div class="lb-trans"><p>为了在以后平衡遗产，您可以简单地在遗嘱或信托中调整分配，减少您儿子和女儿的份额，减少您赠予每个人的金额。遗嘱中的 “热锅条款” 确保公平，通过有效地从他们的遗产份额中扣除提前赠予的礼物，追溯计算每个继承人已经收到的金额，并帮助确保每个人获得相同的总额。</p>
</div><p>&#34;It also has a basis in the doctrine of satisfaction - the assumption that a parent would not want to benefit one child twice at the expense of the others,&#34; according to the Society of Will Writers. &#34;A hotchpot clause is not asking for the gift to be repaid to the testator's estate. It is merely recognizing its existence so that the beneficiary's share in the estate can be reduced and the end result is that all children have received the same benefit overall.&#34;</p>
<div class="lb-trans"><p>“这也基于满足原则——假设父母不希望让一个孩子在其他孩子的利益上受益两次，” 根据遗嘱撰写者协会的说法。“热锅条款并不是要求将赠与返还给遗嘱人的遗产。它只是承认其存在，以便受益人的遗产份额可以减少，最终结果是所有孩子都获得了相同的整体利益。”</p>
</div><p>My only concern is that you have enough money set aside for your retirement, which should include an emergency fund for at least six months of expenses. (Some financial experts also suggest having up to five years of a &#34;just-in-case&#34; fund in retirement so you have enough reserves during an economic downturn and stock market crash.</p>
<div class="lb-trans"><p>我唯一担心的是，您为自己的退休生活留出了足够的资金，这应包括至少六个月的生活费用应急基金。（一些财务专家还建议在退休时拥有多达五年的 “以防万一” 基金，以便在经济衰退和股市崩盘期间有足够的储备。）</p>
</div><p>Don't miss: 'I don't have money to pay for a death certificate': My sister refuses to probate my father's estate. What can I do?</p>
<div class="lb-trans"><p>不要错过：‘我没有钱支付死亡证明’：我姐姐拒绝对我父亲的遗产进行遗嘱认证。我该怎么办？</p>
</div><p>Tax implications</p>
<div class="lb-trans"><p>税务影响</p>
</div><p>Given that you have to save to give your son $250,000 raises an amber-to-red flag for me. Never compromise your own financial security for a promised gift or inheritance during your lifetime. Talk to your estate-planning attorney and accountant about your current assets - which include your primary home - and your future needs in retirement. That could include long-term care or other unforeseen medical or house-related expenses.</p>
<div class="lb-trans"><p>考虑到您必须存钱给儿子 25 万美元，这让我感到警觉。永远不要为了承诺的礼物或遗产而妥协自己的财务安全。在与您的遗产规划律师和会计师讨论您当前的资产时，包括您的主要住宅，以及您在退休时的未来需求。这可能包括长期护理或其他不可预见的医疗或房屋相关费用。</p>
</div><p>Under Internal Revenue Service rules, the lifetime estate- and gift-tax exclusion for 2025 is $13.99 million (or $27.98 million for married couples). You can also give $19,000 per child per year (or $38,000 per year for married couples) without having to include the cash gift in his annual income-tax return to the IRS.</p>
<div class="lb-trans"><p>根据美国国税局的规定，2025 年的终身遗产和赠与税免税额为 1399 万美元（或已婚夫妇为 2798 万美元）。您还可以每年给每个孩子 19000 美元（或已婚夫妇每年 38000 美元），而无需将现金赠与计入他的年度所得税申报表。</p>
</div><p>The gift tax applies to the wealth transfer over your lifetime and is paid by the donor; estate tax is levied on the estate of the deceased. Earlier this year, Congress enacted the One Big Beautiful Bill Act, which increased the basic gift-exclusion amount. Starting in 2026, the lifetime exclusion per person will be $15 million or $30 million for married couples.</p>
<div class="lb-trans"><p>赠与税适用于您一生中的财富转移，由赠与者支付；遗产税则对去世者的遗产征收。今年早些时候，国会通过了《一项美丽的法案》，提高了基本赠与免税额。从 2026 年开始，个人的终身免税额将为 1500 万美元，已婚夫妇为 3000 万美元。</p>
</div><p>It's best to overshare with the IRS. A gift tax applies to the wealth transfer over your lifetime and is paid by the donor.</p>
<div class="lb-trans"><p>与国税局多分享信息是最好的。赠与税适用于您一生中的财富转移，由赠与者支付。</p>
</div><p>It's best to overshare with the IRS. &#34;The gift return is an informational return because there is a lot of information and no tax being sent to the IRS,&#34; says LSL CPAs, which is headquartered in Irvine, Ca. &#34;Because the IRS asks for enough information to be sent to 'adequately disclose' the gift, we usually advise our clients to err on the side of too much information.&#34;</p>
<div class="lb-trans"><p>与国税局多分享信息是最好的。“赠与申报表是信息性申报表，因为有很多信息，而没有税款被发送给国税局，” 总部位于加利福尼亚州尔湾的 LSL CPA 表示。“由于国税局要求提供足够的信息以 ‘充分披露’ 赠与，我们通常建议客户在信息方面过于详细。”</p>
</div><p>&#34;If you do not give the IRS enough information, they may decide to revalue the gift in 5, 10, or 20 years down the road,&#34; LSL adds. &#34;Have your estate attorney communicate with your CPA. Your CPA knows what you own and the tax implications of specific actions. Your estate attorney knows where you want your assets to go and the legal implications of certain actions.&#34;</p>
<div class="lb-trans"><p>&#34;如果您没有向国税局提供足够的信息，他们可能会决定在未来的 5 年、10 年或 20 年内重新评估这笔赠与，&#34;LSL 补充道。&#34;请让您的遗产律师与您的注册会计师沟通。您的注册会计师知道您拥有什么资产以及特定行为的税务影响。您的遗产律师知道您希望您的资产去向以及某些行为的法律影响。&#34;</p>
</div><p>Giving your children a &#34;living inheritance&#34; can help them reach goals. If your son wanted to get on the property ladder, this $250,000 could make a big difference. From an estate-tax perspective, it makes precious little difference if your estate is not big enough to be subject to estate taxes. Just be mindful of unconscious bias towards one child over another.</p>
<div class="lb-trans"><p>给您的孩子一个&#34;活的遗产&#34;可以帮助他们实现目标。如果您的儿子想要进入房地产市场，这 25 万美元可能会产生很大影响。从遗产税的角度来看，如果您的遗产不够大而不受遗产税的影响，这几乎没有什么区别。只需注意对一个孩子的无意识偏见。</p>
</div><p>Happily, that is clearly something that is of concern to you.</p>
<div class="lb-trans"><p>幸运的是，这显然是您所关心的问题。</p>
</div><p>Related: 'I love my work': I'm a 61-year-old Chicago public-school teacher with a $60K annual pension. Is it safe?</p>
<div class="lb-trans"><p>相关：'我热爱我的工作'：我是一名 61 岁的芝加哥公立学校教师，年养老金为 6 万美元。这安全吗？</p>
</div><p>Previous columns by Quentin Fottrell:</p>
<div class="lb-trans"><p>Quentin Fottrell 之前的专栏：</p>
</div><p>My friend cosigned a loan for a BMW, but the driver defaulted. They're both on the hook for $5K. What happens now?</p>
<div class="lb-trans"><p>我的朋友为一辆宝马共同签署了贷款，但驾驶者违约了。他们都要承担 5000 美元的责任。接下来会发生什么？</p>
</div><p>'It's expensive feeding and housing a family of 7': I'm 41 with $46K in credit-card debt. Do I raid my $1.2 million IRAs?</p>
<div class="lb-trans"><p>'养活一个 7 口之家的费用很高'：我 41 岁，信用卡债务为 4.6 万美元。我应该动用我的 120 万美元个人退休账户吗？</p>
</div><p>Does my friend have a right to her late father's multimillion-dollar real-estate empire? His widow claims they're mired in debt.</p>
<div class="lb-trans"><p>我的朋友是否有权继承她已故父亲的数百万美元房地产帝国？他的遗孀声称他们深陷债务。</p>
</div><p>Check out the Moneyist private Facebook group, where we look for answers to life's thorniest money issues. Post your questions or weigh in on the latest Moneyist columns.</p>
<div class="lb-trans"><p>请查看 Moneyist 私人 Facebook 小组，我们在这里寻找生活中最棘手的财务问题的答案。发布您的问题或对最新的 Moneyist 专栏发表看法。</p>
</div><p>By submitting your story to Dow Jones &amp; Co., the publisher of MarketWatch, you understand and agree that we may use your story, or versions of it, in all media and platforms, including via third parties.</p>
<div class="lb-trans"><p>通过向道琼斯公司提交您的故事，您理解并同意我们可以在所有媒体和平台上使用您的故事或其版本，包括通过第三方。</p>
</div><p>-Quentin Fottrell</p>
<div class="lb-trans"><p>-Quentin Fottrell</p>
</div><p>This content was created by MarketWatch, which is operated by Dow Jones &amp; Co. MarketWatch is published independently from Dow Jones Newswires and The Wall Street Journal.</p>
<div class="lb-trans"><p>此内容由 MarketWatch 创建，MarketWatch 由道琼斯公司运营。MarketWatch 与道琼斯新闻通讯和华尔街日报独立出版。</p>
</div><p>(END) Dow Jones Newswires</p>
<div class="lb-trans"><p>（结束）道琼斯新闻通讯</p>
</div><p>12-08-25 0511ET</p>
<div class="lb-trans"><p>12-08-25 0511ET</p>
</div>

“我竭力想要对每个人都做到公平”：我打算给我儿子 25 万美元，并将我们共同拥有的出租房产的 50% 给我女儿。这样做公平吗？