{"id":28382,"date":"2026-09-23T15:00:00","date_gmt":"2026-09-23T19:00:00","guid":{"rendered":"https:\/\/songlawfirm.com\/?p=28382"},"modified":"2026-09-17T18:33:22","modified_gmt":"2026-09-17T22:33:22","slug":"tax-success-estate-planning-2026-09-ko","status":"publish","type":"post","link":"https:\/\/songlawfirm.com\/ko\/tax-success-estate-planning-2026-09-ko\/","title":{"rendered":"\uc0c1\uc18d\uc138 \uc808\uc138 \uc131\uacf5\uc0ac\ub840 \u2014 ILIT\u00b7GRAT\u00b7\uc5f0\uac04\uacf5\uc81c \ud65c\uc6a9\ud55c \ub274\uc800\uc9c0\u00b7\ub274\uc695 \uc790\uc0b0\uac00 \ubd80\ubd80 \uc808\uc138 \uc804\ub7b5"},"content":{"rendered":"<div class=\"slf-article slf-tax-success\">\n<p class=\"slf-eyebrow\" style=\"font-size:11px;letter-spacing:.3em;color:#98344A;font-weight:700;margin:0 0 8px;\">TAX\u00b7ESTATE PLANNING \u00b7 \uc1a1\ub85c\ud38c \uc131\uacf5\uc0ac\ub840<\/p>\n<h2 style=\"color:#1a1a1a;font-size:22px;margin:32px 0 12px;border-left:4px solid #98344A;padding-left:12px;font-weight:700;\">\uc758\ub8b0\uc778 \ud504\ub85c\ud30c\uc77c<\/h2>\n<p style=\"line-height:1.85;color:#2a2a2a;margin:10px 0 14px;font-size:15.5px;\">\ub274\uc800\uc9c0\u00b7\ub274\uc695\uc5d0 \uac78\uccd0 \uc0ac\uc5c5\uccb4\u00b7\ubd80\ub3d9\uc0b0\u00b7\ud22c\uc790\uacc4\uc88c\ub97c \ubcf4\uc720\ud55c \uc740\ud1f4 \ubd80\ubd80\uac00 \uc0c1\uc18d\uc138 \ubd80\ub2f4\uc744 \uc6b0\ub824\ud558\uba70 \uc1a1\ub85c\ud38c\uc744 \ucc3e\uc558\uc2b5\ub2c8\ub2e4. \uc790\ub140\u00b7\uc190\uc790\ub140\uc5d0\uac8c \uc790\uc0b0\uc744 \ucd5c\ub300\ud55c \uc628\uc804\ud788 \ubb3c\ub824\uc8fc\uace0 \uc2f6\uc5c8\uc73c\ub098, \uc5f0\ubc29 \uc720\uc0b0\uc138 exemption(\uba74\uc138\ud55c\ub3c4) \ucd95\uc18c\uac00 \uc608\uc815\ub41c \uc2dc\uc810\uc774 \ub2e4\uac00\uc624\uba74\uc11c \uacc4\ud68d \uc218\ub9bd\uc774 \uc2dc\uae09\ud588\uc2b5\ub2c8\ub2e4. \ubd80\ubd80\uc758 \uc21c\uc790\uc0b0\uc740 \uc0c1\ub2f9 \uaddc\ubaa8\uc5d0 \uc774\ub974\ub7ec, \uc544\ubb34 \uc870\uce58\ub3c4 \ucde8\ud558\uc9c0 \uc54a\uc73c\uba74 \ucc28\uc138\ub300\uac00 \uc9c0\ubd88\ud574\uc57c \ud560 \uc138\uae08\uc774 \ud070 \ud3ed\uc73c\ub85c \ub298\uc5b4\ub0a0 \uc0c1\ud669\uc774\uc5c8\uc2b5\ub2c8\ub2e4.<\/p>\n<h2 style=\"color:#1a1a1a;font-size:22px;margin:32px 0 12px;border-left:4px solid #98344A;padding-left:12px;font-weight:700;\">\uc0ac\uac74 \ubc30\uacbd<\/h2>\n<p style=\"line-height:1.85;color:#2a2a2a;margin:10px 0 14px;font-size:15.5px;\">\ubbf8\uad6d \uc5f0\ubc29 \uc720\uc0b0\uc138\ub294 2018\ub144\ubd80\ud130 TCJA(\uac10\uc138 \ubc0f \uc77c\uc790\ub9ac\ubc95)\ub85c exemption\uc774 \ub300\ud3ed \ud655\ub300\ub418\uc5c8\uc73c\ub098, \ud574\ub2f9 \uc870\ud56d\uc740 2025\ub144 \ub9d0 \uc77c\ubab0 \uc608\uc815\uc785\ub2c8\ub2e4. 2026\ub144\ubd80\ud130\ub294 \uc608\uc804 \uc218\uc900\uc73c\ub85c \uc57d \uc808\ubc18\uac00\ub7c9 \ucd95\uc18c\ub420 \uc804\ub9dd\uc774\ub77c, exemption\uc774 \ub192\uc740 \uc9c0\uae08 \uc774 \uc2dc\uc810\uc5d0 \uc790\uc0b0\uc744 \uc774\uc804\ud558\uc9c0 \uc54a\uc73c\uba74 \ud5a5\ud6c4 \ud6e8\uc52c \ud070 \uc138\uae08\uc774 \ubd80\uacfc\ub429\ub2c8\ub2e4. \ub274\uc800\uc9c0\ub294 estate tax\uac00 \ud3d0\uc9c0\ub418\uc5c8\uc73c\ub098 inheritance tax\ub294 \uc5ec\uc804\ud788 \uc874\uc7ac\ud558\uba70, Class C\u00b7D \uc0c1\uc18d\uc778\uc758 \uacbd\uc6b0 \uc0c1\ub2f9\ud55c \uc138\uc728\uc774 \ubd80\uacfc\ub429\ub2c8\ub2e4. \ub274\uc695\uc740 estate tax\uac00 \uc720\uc9c0\ub418\uba70, \uc18c\uc704 &quot;cliff&quot; \uc870\ud56d\uc73c\ub85c exemption \ucd08\uacfc\ubd84\uc774 \uae09\uaca9\ud788 \uacfc\uc138\ub418\ub294 \uad6c\uc870\uc785\ub2c8\ub2e4.<\/p>\n<h2 style=\"color:#1a1a1a;font-size:22px;margin:32px 0 12px;border-left:4px solid #98344A;padding-left:12px;font-weight:700;\">\ubc95\uc801 \uc7c1\uc810<\/h2>\n<p style=\"line-height:1.85;color:#2a2a2a;margin:10px 0 14px;font-size:15.5px;\">\ubd80\ubd80\uc758 \uc790\uc0b0 \uad6c\uc870\ub97c \uac80\ud1a0\ud55c \uacb0\uacfc \ub2e4\uc74c \uc7c1\uc810\uc774 \ubd80\uac01\ub418\uc5c8\uc2b5\ub2c8\ub2e4.<\/p>\n<ul style=\"margin:8px 0 12px;padding-left:22px;color:#333;line-height:1.75;\">\n<li style=\"margin:5px 0;\">\uc5f0\ubc29 exemption \uc77c\ubab0 \uc804 \uc790\uc0b0 \uc774\uc804\uc758 \uc2dc\uae09\uc131<\/li>\n<li style=\"margin:5px 0;\">\ub274\uc800\uc9c0 inheritance tax\uc758 \uc0c1\uc18d\uc778 \ud074\ub798\uc2a4\ubcc4 \uc138\uc728 \ucc28\uc774<\/li>\n<li style=\"margin:5px 0;\">\ub274\uc695 estate tax &quot;cliff&quot; \ud68c\ud53c \uc804\ub7b5<\/li>\n<li style=\"margin:5px 0;\">\uc0dd\uba85\ubcf4\ud5d8 \uc0ac\ub9dd\ubcf4\ud5d8\uae08\uc774 \ucd1d\uc720\uc0b0 \uc0b0\uc785\ub418\ub294 \ubb38\uc81c<\/li>\n<li style=\"margin:5px 0;\">\ud5a5\ud6c4 \uac00\uce58 \uc0c1\uc2b9\ubd84(future appreciation)\uc744 \ubbf8\ub9ac \uc774\uc804\ud558\uc5ec \uc138\uacfc\ud45c\uc5d0\uc11c \uc81c\uc678\ud558\ub294 \ubc29\uc548<\/li>\n<\/ul>\n<h2 style=\"color:#1a1a1a;font-size:22px;margin:32px 0 12px;border-left:4px solid #98344A;padding-left:12px;font-weight:700;\">\uc1a1\ub85c\ud38c \ub300\uc751 \uc804\ub7b5<\/h2>\n<p style=\"line-height:1.85;color:#2a2a2a;margin:10px 0 14px;font-size:15.5px;\">\uc1a1\ub85c\ud38c\uc740 \uc790\uc0b0\uc758 \uc131\uaca9\uacfc \uc720\ub3d9\uc131, \ubd80\ubd80\uc758 \uc18c\ub4dd \ud544\uc694\uc640 \uac00\uc871 \uad00\uacc4\ub97c \uc885\ud569\uc801\uc73c\ub85c \uac80\ud1a0\ud558\uc5ec \ub2e4\uc74c 4\uac00\uc9c0 \ucd95\uc758 \ud1b5\ud569 \uc804\ub7b5\uc744 \uc218\ub9bd\ud588\uc2b5\ub2c8\ub2e4.<\/p>\n<p style=\"line-height:1.85;color:#2a2a2a;margin:10px 0 14px;font-size:15.5px;\"><strong>\uccab\uc9f8, \ucde8\uc18c\ubd88\ub2a5 \uc0dd\uba85\ubcf4\ud5d8 \uc2e0\ud0c1(ILIT) \uc124\ub9bd.<\/strong> \uae30\uc874 \uc885\uc2e0\ubcf4\ud5d8\uc744 ILIT\ub85c \uc774\uc804\ud558\uc5ec \uc0ac\ub9dd\ubcf4\ud5d8\uae08\uc744 \ucd1d\uc720\uc0b0\uc5d0\uc11c \uc81c\uc678\ud588\uc2b5\ub2c8\ub2e4. IRC \u00a72035\uc758 3\ub144 \ub8f0(3-year lookback)\uc5d0 \uc720\uc758\ud558\uc5ec \uc774\uc804 \uc2dc\uc810\uacfc \ubc29\uc2dd\uc744 \uc2e0\uc911\ud558\uac8c \uc124\uacc4\ud588\uc2b5\ub2c8\ub2e4.<\/p>\n<p style=\"line-height:1.85;color:#2a2a2a;margin:10px 0 14px;font-size:15.5px;\"><strong>\ub458\uc9f8, GRAT(Grantor Retained Annuity Trust) \ud65c\uc6a9.<\/strong> \uac00\uce58 \uc0c1\uc2b9 \uac00\ub2a5\uc131\uc774 \ub192\uc740 \uc0ac\uc5c5 \uc9c0\ubd84\uacfc \uc131\uc7a5\uc8fc \ud3ec\ud2b8\ud3f4\ub9ac\uc624 \uc77c\ubd80\ub97c GRAT\uc5d0 \ubc30\uc815\ud558\uc5ec, \ud5a5\ud6c4 \uc0c1\uc2b9\ubd84\uc744 exemption\uc744 \uc18c\ubaa8\ud558\uc9c0 \uc54a\uace0 \uc790\ub140\uc5d0\uac8c \uc774\uc804\ud558\ub294 \uad6c\uc870\ub97c \ub9cc\ub4e4\uc5c8\uc2b5\ub2c8\ub2e4. IRS \u00a77520 rate\uac00 \ub0ae\uc744 \ub54c GRAT\uc758 \ud6a8\uacfc\uac00 \uadf9\ub300\ud654\ub418\ub294 \uc810\uc744 \ud65c\uc6a9\ud588\uc2b5\ub2c8\ub2e4.<\/p>\n<p style=\"line-height:1.85;color:#2a2a2a;margin:10px 0 14px;font-size:15.5px;\"><strong>\uc14b\uc9f8, \uc5f0\uac04\uacf5\uc81c(annual exclusion) gifting \uacc4\ud68d.<\/strong> \uc5f0\uac04 \uc778\ub2f9 \uacf5\uc81c\ud55c\ub3c4(2024\ub144 \uae30\uc900 \uc57d $18,000, \ubd80\ubd80\ud569\uc0b0 $36,000)\ub97c \ud65c\uc6a9\ud574 \uc790\ub140\u00b7\uc190\uc790\ub140\u00b7\uc790\ub140\uc758 \ubc30\uc6b0\uc790\uae4c\uc9c0 \ud3ec\ud568\ud55c \uc5f0\uac04 \uacc4\ud68d\uc744 10\ub144 \ub2e8\uc704\ub85c \uc218\ub9bd\ud588\uc2b5\ub2c8\ub2e4. 529 education plan\uc5d0 \ub300\ud55c \uc804\uc6a9 5\ub144 \uc55e\ub2f9\uae40(front-loading) \uaddc\uc815\ub3c4 \ud65c\uc6a9\ud588\uc2b5\ub2c8\ub2e4.<\/p>\n<p style=\"line-height:1.85;color:#2a2a2a;margin:10px 0 14px;font-size:15.5px;\"><strong>\ub137\uc9f8, \uc774\ub3d9\uc131(portability) \ubc0f \uc2e0\ub8b0(trust) \uad6c\uc870 \ucd5c\uc801\ud654.<\/strong> \ubc30\uc6b0\uc790 \uc911 \ud55c \uc0ac\ub78c\uc758 exemption\uc744 \uc794\uc5ec\ubd84(DSUE) \ud615\ud0dc\ub85c \uc2b9\uacc4\ud560 \uc218 \uc788\ub3c4\ub85d Form 706 portability election\uc744 \uc0ac\uc804\uc5d0 \uc900\ube44\ud588\uc73c\uba70, \uc18c\ub4dd\u00b7\uc138\uae08 \ubc30\ubd84\uc744 \uac10\uc548\ud55c credit shelter trust\uc640 QTIP trust \uad6c\uc870\ub97c \uc124\uacc4\ud588\uc2b5\ub2c8\ub2e4.<\/p>\n<h2 style=\"color:#1a1a1a;font-size:22px;margin:32px 0 12px;border-left:4px solid #98344A;padding-left:12px;font-weight:700;\">\ucc98\ub9ac \uacfc\uc815<\/h2>\n<p style=\"line-height:1.85;color:#2a2a2a;margin:10px 0 14px;font-size:15.5px;\">\uccab 3\uac1c\uc6d4\uc740 \uc790\uc0b0 \uc2e4\uc0ac\uc640 valuation\uc5d0 \uc9d1\uc911\ud588\uc2b5\ub2c8\ub2e4. LLC \uc9c0\ubd84\u00b7\ubd80\ub3d9\uc0b0\u00b7\ud22c\uc790\uc790\uc0b0 \uac01\uac01\uc5d0 \ub300\ud574 \uc804\ubb38 \uac10\uc815\uc744 \uc9c4\ud589\ud558\uc5ec IRS \ubc29\uc5b4 \uac00\ub2a5\ud55c valuation report\ub97c \ud655\ubcf4\ud588\uc2b5\ub2c8\ub2e4. 4~6\uac1c\uc6d4\ucc28\uc5d0\ub294 \uac01 \uc2e0\ud0c1 \ubb38\uc11c\ub97c \uc791\uc131\u00b7\uc11c\uba85\ud558\uace0, \uc790\uc0b0 \uc774\uc804\uc744 \uc21c\ucc28\uc801\uc73c\ub85c \uc9c4\ud589\ud588\uc2b5\ub2c8\ub2e4. \uc0dd\uba85\ubcf4\ud5d8 \uc774\uc804\uc740 3\ub144 \ub8f0\uc744 \uac10\uc548\ud574 \uc6b0\uc120\uc801\uc73c\ub85c \ucc98\ub9ac\ud588\uc73c\uba70, GRAT\ub294 \u00a77520 rate\uac00 \uc720\ub9ac\ud55c \uc2dc\uc810\uc744 \uc120\ud0dd\ud588\uc2b5\ub2c8\ub2e4. 7~9\uac1c\uc6d4\ucc28\uc5d0\ub294 gift tax return(Form 709)\uacfc \uad00\ub828 \uc18c\ub4dd\uc138 \uc2e0\uace0\ub97c CPA \ud300\uacfc \ud611\uc5c5\ud574 \uc644\ub8cc\ud588\uc2b5\ub2c8\ub2e4.<\/p>\n<h2 style=\"color:#1a1a1a;font-size:22px;margin:32px 0 12px;border-left:4px solid #98344A;padding-left:12px;font-weight:700;\">\uacb0\uacfc<\/h2>\n<ul style=\"margin:8px 0 12px;padding-left:22px;color:#333;line-height:1.75;\">\n<li style=\"margin:5px 0;\">\uc5f0\ubc29 \uc720\uc0b0\uc138 \uacfc\uc138\ud45c\uc900 \uc0c1\ub2f9 \uaddc\ubaa8 \uac10\ucd95 \ub2ec\uc131<\/li>\n<li style=\"margin:5px 0;\">\ub274\uc800\uc9c0 inheritance tax\ub294 \uc790\uc0b0 \ubc30\ubd84 \uc870\uc815\uc744 \ud1b5\ud574 Class A \uc0c1\uc18d\uc778 \ube44\uc911 \ud655\ub300\ub85c \ubd80\ub2f4 \uc644\ud654<\/li>\n<li style=\"margin:5px 0;\">\ub274\uc695 estate tax &quot;cliff&quot; \ud68c\ud53c \uad6c\uc870 \ud655\ubcf4<\/li>\n<li style=\"margin:5px 0;\">\uac00\uc871 \uc804\uccb4\uac00 \uc790\uc0b0 \uc774\uc804 \ub85c\ub4dc\ub9f5\uacfc \ud5a5\ud6c4 \uc7ac\uac80\ud1a0 \uc77c\uc815\uc744 \uacf5\uc720<\/li>\n<\/ul>\n<p style=\"line-height:1.85;color:#2a2a2a;margin:10px 0 14px;font-size:15.5px;\">\uc815\ud655\ud55c \uae08\uc561\uc740 \uac1c\uc778\uc815\ubcf4 \ubcf4\ud638\ub97c \uc704\ud574 \uacf5\uac1c\ud558\uc9c0 \uc54a\uc73c\ub098, \uc0ac\uc804 \uacc4\ud68d \uc720\ubb34\uc5d0 \ub530\ub978 \uc608\uc0c1 \uc138\uae08 \ucc28\uc774\ub294 \ub9e4\uc6b0 \ucef8\uc2b5\ub2c8\ub2e4.<\/p>\n<h2 style=\"color:#1a1a1a;font-size:22px;margin:32px 0 12px;border-left:4px solid #98344A;padding-left:12px;font-weight:700;\">\uc2dc\uc0ac\uc810<\/h2>\n<p style=\"line-height:1.85;color:#2a2a2a;margin:10px 0 14px;font-size:15.5px;\">exemption \uc77c\ubab0 \uc804\uc778 \uc9c0\uae08\uc774 \uc790\uc0b0\uac00 \ubd80\ubd80\uac00 \ud1b5\ud569\uc801 \uc0c1\uc18d \uacc4\ud68d\uc744 \uc7ac\uc810\uac80\ud560 \ucd5c\uc801\uae30\uc785\ub2c8\ub2e4. ILIT\u00b7GRAT\u00b7annual gifting\u00b7portability\ub294 \ub2e8\ub3c5\uc73c\ub85c\ub3c4 \uc720\ud6a8\ud558\uc9c0\ub9cc, \ud1b5\ud569 \uc124\uacc4 \uc2dc \uc2dc\ub108\uc9c0\uac00 \uadf9\ub300\ud654\ub429\ub2c8\ub2e4. \ud2b9\ud788 \ub274\uc800\uc9c0\u00b7\ub274\uc695 \uc774\uc911 \uad00\ud560\uc5d0 \uac78\uce5c \uc790\uc0b0 \ubcf4\uc720\uc790\ub294 \uac01 \uc8fc\uc758 \ud2b9\uc774 \uc870\ud56d(NJ inheritance tax\u00b7NY estate cliff)\uc744 \ud568\uaed8 \uace0\ub824\ud574\uc57c \ucd5c\uc801\ud654\uac00 \uac00\ub2a5\ud569\ub2c8\ub2e4.<\/p>\n<h2 style=\"color:#1a1a1a;font-size:22px;margin:32px 0 12px;border-left:4px solid #98344A;padding-left:12px;font-weight:700;\">\uc790\uc8fc \ubb3b\ub294 \uc9c8\ubb38<\/h2>\n<p style=\"line-height:1.85;color:#2a2a2a;margin:10px 0 14px;font-size:15.5px;\"><strong>Q1. exemption \uc77c\ubab0\uc740 \ud655\uc815\ub418\uc5c8\ub098\uc694?<\/strong><\/p>\n<p style=\"line-height:1.85;color:#2a2a2a;margin:10px 0 14px;font-size:15.5px;\">\ud604\ud589\ubc95\uc0c1 2025\ub144 \ub9d0 \uc77c\ubab0\uc774 \uaddc\uc815\ub418\uc5b4 \uc788\uc73c\ub098, \ud5a5\ud6c4 \uc785\ubc95\uc5d0 \ub530\ub77c \ubcc0\ub3d9 \uac00\ub2a5\uc131\uc774 \uc788\uc2b5\ub2c8\ub2e4. \ub2e4\ub9cc \ubd88\ud655\uc2e4\uc131 \uc790\uccb4\uac00 \uc870\uae30 \uacc4\ud68d\uc758 \uc774\uc720\uc785\ub2c8\ub2e4.<\/p>\n<p style=\"line-height:1.85;color:#2a2a2a;margin:10px 0 14px;font-size:15.5px;\"><strong>Q2. ILIT \uc124\ub9bd \ud6c4 \uc5bc\ub9c8 \ub4a4\uc5d0 \uc0ac\ub9dd\ud558\uba74 \uc5b4\ub5bb\uac8c \ub418\ub098\uc694?<\/strong><\/p>\n<p style=\"line-height:1.85;color:#2a2a2a;margin:10px 0 14px;font-size:15.5px;\">IRC \u00a72035 3-year rule\uc5d0 \ub530\ub77c \uc774\uc804 3\ub144 \uc774\ub0b4 \uc0ac\ub9dd \uc2dc \uc0ac\ub9dd\ubcf4\ud5d8\uae08\uc774 \ucd1d\uc720\uc0b0\uc5d0 \ub2e4\uc2dc \uc0b0\uc785\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc774\ub97c \ud68c\ud53c\ud558\uae30 \uc704\ud55c \uc124\uacc4\uac00 \uc911\uc694\ud569\ub2c8\ub2e4.<\/p>\n<p style=\"line-height:1.85;color:#2a2a2a;margin:10px 0 14px;font-size:15.5px;\"><strong>Q3. GRAT\ub294 \ubb34\uc2a8 \uc704\ud5d8\uc774 \uc788\ub098\uc694?<\/strong><\/p>\n<p style=\"line-height:1.85;color:#2a2a2a;margin:10px 0 14px;font-size:15.5px;\">Grantor\uac00 GRAT \uae30\uac04 \uc911 \uc0ac\ub9dd\ud558\uba74 \uc790\uc0b0\uc774 \uc720\uc0b0\uc5d0 \uc7ac\uc0b0\uc785\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ub2e8\uae30 rolling GRAT \uc804\ub7b5\uc73c\ub85c \uc704\ud5d8\uc744 \ubd84\uc0b0\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<p style=\"line-height:1.85;color:#2a2a2a;margin:10px 0 14px;font-size:15.5px;\"><strong>Q4. \ub274\uc800\uc9c0 inheritance tax\ub294 \uc5b4\ub5bb\uac8c \uacc4\uc0b0\ub418\ub098\uc694?<\/strong><\/p>\n<p style=\"line-height:1.85;color:#2a2a2a;margin:10px 0 14px;font-size:15.5px;\">\uc0c1\uc18d\uc778 \uad00\uacc4(Class A~E)\uc5d0 \ub530\ub77c \uc138\uc728\uc774 \ub2ec\ub77c\uc9d1\ub2c8\ub2e4. Class A(\uc9c1\uacc4 \ud6c4\uc190\u00b7\ubc30\uc6b0\uc790\u00b7\ubd80\ubaa8)\ub294 \uba74\uc138, Class C\u00b7D\ub294 \uc0c1\ub2f9\ud55c \uc138\uc728\uc774 \uc801\uc6a9\ub429\ub2c8\ub2e4.<\/p>\n<p style=\"line-height:1.85;color:#2a2a2a;margin:10px 0 14px;font-size:15.5px;\"><strong>Q5. Portability election\uc740 \uc790\ub3d9\uc778\uac00\uc694?<\/strong><\/p>\n<p style=\"line-height:1.85;color:#2a2a2a;margin:10px 0 14px;font-size:15.5px;\">\uc544\ub2c8\uc694. \ubc30\uc6b0\uc790 \uc0ac\ub9dd \uc2dc Form 706\uc744 \uc2dc\ud55c \ub0b4\uc5d0 \uc81c\ucd9c\ud574\uc57c DSUE(\uc794\uc5ec exemption)\ub97c \uc2b9\uacc4\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ub204\ub77d \uc2dc \ud68c\ubcf5\uc774 \uc5b4\ub835\uc2b5\ub2c8\ub2e4.<\/p>\n<div class=\"slf-contact-block\" style=\"background:#fafaf7;border-left:4px solid #98344A;padding:24px 26px;margin:36px 0 24px;border-radius:6px;\">\n<p style=\"margin:0 0 8px;font-size:14px;letter-spacing:.2em;color:#98344A;font-weight:700;\">SONG LAW FIRM \u00b7 \uc1a1\ub85c\ud38c<\/p>\n<p style=\"margin:0 0 12px;font-size:18px;color:#1a1a1a;font-weight:700;\">\uc0c1\uc18d\u00b7\uc720\uc5b8\u00b7\uc138\ubb34 \uc0c1\ub2f4\uc774 \ud544\uc694\ud558\uc2e0\uac00\uc694?<\/p>\n<p style=\"margin:0;font-size:15px;color:#333;line-height:1.7;\">\n\ud83d\udcde <strong>201.461.0031<\/strong> &nbsp;\u00b7&nbsp; \u2709 <a aria-label=\"Email mail@songlawfirm.com\" href=\"mailto:mail@songlawfirm.com\" style=\"color:#98344A;text-decoration:none;\">mail@songlawfirm.com<\/a> &nbsp;\u00b7&nbsp; \ud83c\udf10 <a href=\"https:\/\/songlawfirm.com\" style=\"color:#98344A;text-decoration:none;\">songlawfirm.com<\/a><br \/>\n\ud83d\udccd Parker Plaza, 400 Kelby Street, Suite 1900, Fort Lee, NJ 07024<\/p>\n<\/div>\n<div class=\"slf-disclaimer\" style=\"margin:32px 0 8px;padding:16px 18px;background:#f5f5f2;border:1px solid #e5e5e2;border-radius:4px;font-size:12.5px;line-height:1.65;color:#555;\">\n<strong style=\"color:#333;\">\uba74\ucc45 \uace0\uc9c0<\/strong> \u00b7 \ubcf8 \uc131\uacf5\uc0ac\ub840\ub294 \ub274\uc800\uc9c0\u00b7\ub274\uc695 \uc138\ubb34\u00b7\uc0c1\uc18d\u00b7\uc720\uc5b8 \uc2e4\ubb34\uc5d0 \uad00\ud55c \uc77c\ubc18 \uc815\ubcf4\ub97c \uc775\uba85\ud654\u00b7\uc7ac\uad6c\uc131\ud55c \uac83\uc774\uba70, \uac1c\ubcc4 \uc0ac\uac74\uc5d0 \ub300\ud55c \ubc95\ub960\u00b7\uc138\ubb34 \uc790\ubb38\uc774 \uc544\ub2d9\ub2c8\ub2e4. \uc138\ubc95\u00b7\uaddc\uc815\u00b7\ud310\ub840\ub294 \uc218\uc2dc\ub85c \ubcc0\uacbd\ub418\ubbc0\ub85c \uc2dc\uc810\uc5d0 \ub530\ub77c \ub0b4\uc6a9\uc774 \ub2e4\ub97c \uc218 \uc788\uc2b5\ub2c8\ub2e4. NJ Rules of Professional Conduct 7.1\uc5d0 \ub530\ub77c \uc774 \uc790\ub8cc\uc758 \uac8c\uc7ac\ub294 \ubcc0\ud638\uc0ac\u2013\uc758\ub8b0\uc778 \uad00\uacc4\ub97c \ud615\uc131\ud558\uc9c0 \uc54a\uc73c\uba70, \uad6c\uccb4\uc801 \uc0ac\uac74\uc740 \ubc18\ub4dc\uc2dc \uc790\uaca9\uc744 \uac16\ucd98 \ubcc0\ud638\uc0ac\u00b7CPA\uc640 \uc9c1\uc811 \uc0c1\ub2f4\ud558\uc2dc\uae30 \ubc14\ub78d\ub2c8\ub2e4.<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>TAX\u00b7ESTATE PLANNING \u00b7 \uc1a1\ub85c\ud38c \uc131\uacf5\uc0ac\ub840 \uc758\ub8b0\uc778 \ud504\ub85c\ud30c\uc77c \ub274\uc800\uc9c0\u00b7\ub274\uc695\uc5d0 \uac78\uccd0 \uc0ac\uc5c5\uccb4\u00b7\ubd80\ub3d9\uc0b0\u00b7\ud22c\uc790\uacc4\uc88c\ub97c \ubcf4\uc720\ud55c \uc740\ud1f4 \ubd80\ubd80\uac00 \uc0c1\uc18d\uc138 \ubd80\ub2f4\uc744 \uc6b0\ub824\ud558\uba70 \uc1a1\ub85c\ud38c\uc744 \ucc3e\uc558\uc2b5\ub2c8\ub2e4. \uc790\ub140\u00b7\uc190\uc790\ub140\uc5d0\uac8c \uc790\uc0b0\uc744 \ucd5c\ub300\ud55c \uc628\uc804\ud788 \ubb3c\ub824\uc8fc\uace0 \uc2f6\uc5c8\uc73c\ub098, \uc5f0\ubc29 \uc720\uc0b0\uc138 exemption(\uba74\uc138\ud55c\ub3c4) \ucd95\uc18c\uac00 \uc608\uc815\ub41c \uc2dc\uc810\uc774 [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":28425,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[402,442],"tags":[5516,5512,5523,5508,5519],"class_list":["post-28382","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-402","category-442","tag-grat","tag-ilit","tag-5523","tag-5508","tag-5519"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.9 (Yoast SEO v28.5) - 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