Legacy & Succession Planning

Why Legacy Planning Matters / 为什么要做传承规划

Estate planning is not only for the ultra-wealthy — it’s for anyone who wishes to protect family harmony, minimize taxes, and control how assets are distributed.
财富传承并非富豪专属，而是每一个希望维护家庭和谐、降低税务成本、并掌控资产分配的人都需要的系统规划。

Our CPA & CFA-led team helps design layered trust structures that combine protection + control + tax efficiency — ensuring your wealth serves generations to come.
我们的 CPA 与 CFA 团队以信托责任为核心，搭建兼顾安全、控制与税务效率的多层信托体系，让财富真正实现跨代传承。

Revocable Living Trust — Control & Privacy

可撤销信托：掌控与隐私兼得

A Revocable Living Trust lets you retain control of your assets during life while avoiding probate at death. It ensures privacy and smooth transition for your heirs.
可撤销信托在生前完全由委托人掌控，身故后资产自动转移，无需法院遗产认证，既保隐私又高效。

• ✔ Avoids probate / 避免繁琐遗产认证
• ✔ Maintains privacy / 保障资产隐私
• ✔ Easily amended while alive / 生前可随时调整

Irrevocable Trust — Asset Protection & Tax Efficiency

不可撤销信托：资产隔离与节税利器

Once established, an Irrevocable Trust removes assets from your taxable estate, shielding them from estate tax and potential creditors.
不可撤销信托一经设立即从个人资产中独立，能有效隔离债务与诉讼风险，并降低遗产税负担。

• Estate Tax Reduction： Assets are no longer counted in your estate value.
  资产脱离个人名下，减少遗产税基。
• Creditor Protection： Shield against lawsuits and liability claims.
  防范诉讼与债务追索。
• Irrevocable does not mean inflexible： Modern trusts can include “decanting” and “trust protector” provisions for future changes.
  现代信托可设 Protector 条款保留调整空间。

Real Estate Trust — Property Ownership & Transfer Efficiency

房地产信托：高效持有与传承

A Real Estate Holding Trust allows property to be titled under a trust rather than an individual, simplifying management, transfer, and privacy.
通过房产信托持有不动产，可在不公开个人身份的前提下实现资产管理、出售与继承的便利。

• ✔ Avoid title transfer complications / 避免产权转让复杂程序
• ✔ Integrate with LLC for liability shield / 与 LLC 结合提升风险隔离
• ✔ Facilitates multi-state property ownership / 便于多州房产统一管理

ILIT — Irrevocable Life Insurance Trust

人寿保险信托：以保险实现税务传承双优

An ILIT owns a life insurance policy outside your estate, ensuring the death benefit is income-tax-free and estate-tax-free.
人寿保险信托将保单所有权转移至信托之外，使赔付金同时免所得税与遗产税。

• ✔ Provide liquidity to pay estate tax without selling assets / 提供遗产税资金，避免被迫卖资产
• ✔ Ensure inheritance distribution per your terms / 依照设定分配受益人
• ✔ Combine with Whole Life for guaranteed legacy growth / 与终身寿险结合实现稳定传承

Charitable Remainder Trust (CRT)

慈善剩余信托：税务递延与公益并举

A CRT lets you donate appreciated assets, defer capital gains tax, receive lifetime income, and ultimately benefit charity.
慈善剩余信托允许您将升值资产转入信托，递延资本利得税，同时获得终身收益，最终捐赠公益。

• ✔ Immediate charitable deduction / 立即获得慈善扣除
• ✔ Defer or avoid capital gains / 递延或免除资本利得税
• ✔ Lifetime income stream for donor / 为设立人提供终身收益

Offshore Trusts — Global Asset Protection

离岸信托：全球资产保护屏障

Offshore trusts — such as Cook Islands, Nevis, or Singapore structures — offer the highest level of asset protection against lawsuits and political risk. When structured correctly with compliance, they serve as a safe harbor for global families.
离岸信托（如 Cook Islands、Nevis、Singapore 等）为全球高净值家庭提供最高级别的资产防护， 合规架构下可有效隔离诉讼、政治及征税风险。

• ✔ Protect against future creditor claims / 防范潜在债权与诉讼风险
• ✔ Diversify jurisdictional risk / 分散司法与政治风险
• ✔ Integrate with U.S. trust and LLC structures / 与 美国信托及 LLC 体系整合

提示： 离岸信托须在合法合规的前提下实施，由具备跨境税务与法律资质的团队设计与申报。

Integrated Legacy Design / 整合式家族传承架构

At Novastella Consulting, legacy planning is never one-size-fits-all. We map each client’s family structure, citizenship, residency, and asset location to build a custom blueprint that combines multiple trusts, insurance, and tax solutions.
在 Novastella Consulting，传承规划从不套用模板。 我们根据客户家庭成员结构、身份、资产地域分布等因素，整合信托、保险与税务工具，打造专属传承蓝图。

• ✅ Living Trust + ILIT → Efficient estate transfer / 生前信托 + 保险信托 实现高效传承
• ✅ Irrevocable Trust + Offshore Layer → Asset protection / 国内外信托联动强化隔离
• ✅ CRT + Family Foundation → Philanthropic legacy / 慈善信托 + 基金会 实现公益传承

Our Fiduciary Responsibility

我们的信托责任

As CPA and CFA professionals, we operate under a fiduciary standard — placing clients’ interests above everything else. We coordinate with licensed attorneys and trust companies to design transparent, compliant structures that stand the test of time.
作为 CPA 与 CFA 专业人士，我们严格遵守信托责任标准， 以客户利益为最高原则，并与持牌律师及信托公司协作，打造长期稳健、合规透明的家族传承体系。