Câu 7: AFP: Applied Financial Planning

Ronny, a successful business owner, established a discretionary family trust earlier this year as a means to split income with his children. Ronny's children are both under the age of five and are both income and capital beneficiaries of the trust. He is concerned that the 21-year rule will result in a significant amount of tax resulting from unrealized capital gains. What strategy would be best if Ronny's goal is to minimize the total amount of tax payable by the trust and/or beneficiaries at the 21-year mark?

1. A. Turn over the trust portfolio annually and designate any capital gains to beneficiaries.
2. B. Realize all capital gains at the 21-year mark and designate this income to the beneficiaries. — đáp án hiện tại
3. C. Realize all capital gains at the 21-year mark and leave the capital gains' income taxable to the trust.
4. D. Revoke the trust just prior to the 21-year mark to avoid paying any capital gains tax to the trust or beneficiaries.