Pianificazione dell'imposta di successione nel Kentucky
Ultimo aggiornamento: 10 Nov 2025 - Autore: Alexander Foelsche CPA (US), WP (DE), RE (CH)
Kentucky Inheritance Tax — Planning Guide
Practical strategies to reduce, allocate, and fund Imposta di successione del Kentucky. Use this with our Overview, Nonresident Guide, Forms & Deadlines, Cases, and Calculator.
Le principali mosse di pianificazione (in sintesi)
Design the distribution
- Favor Class A where consistent with wishes (outright or in trust) to keep transfers exempt.
- Group Class B/C bequests into cash or non-KY assets when feasible to minimize KY exposure.
- Use specific vs. residuary gifts intentionally so Class B/C gifts don’t swell with appreciation.
Ridurre la base imponibile
- Lasciti di beneficenza (to qualifying charities) reduce the share taxed to B/C beneficiaries.
- Debiti e spese — document and court-approve to secure deductibility.
- Lifetime giving — consider inter vivos gifts to B/C beneficiaries to shift growth (watch federal gift rules).
Beneficiary-class tactics
Class A (exempt)
- Prefer Class A as default takers; use fiducia to control downstream disposition without KY tax at first transfer.
- Confirm relationships (adoption, step-relations) to ensure Class A status is documented.
- When all takers are Class A, consider No Tax Due (92A201) or Dichiarazione di esenzione.
Class B/C (taxable)
- Cap volatile assets for B/C; prefer cash or out-of-state intangibles.
- Discount planning: Obiettivo payment within 9 months for the 5% discount; pre-fund with liquidity.
- Rate: If a beneficiary’s net tax > $5,000, consider up to 10 annual payments (interest applies).
Nonresident & situs planning
- Limit KY-situs assets for B/C beneficiaries (e.g., sell/1031 pre-death, or direct KY assets to Class A, while giving B/C non-KY intangibles).
- Attività immateriali of nonresidents are generally non taxed unless they have a sito aziendale in KY — keep management and records outside KY.
- Closely held interests: Clarify where the business is operated/managed to avoid business-situs arguments.
Vedere il Guida per non residenti per le regole e gli esempi.
Charitable & trust structures
| Strumento | Obiettivo | Nota pratica |
|---|---|---|
| Charitable bequest / CRT / CLT | Reduce taxable share to B/C; align income-tax benefits. | Coordinate federal split-interest rules; ensure charity qualification and documentation. |
| QTIP-style marital trust | Channel value to Class A (spouse) while controlling remainder. | Useful when non-Class A remaindermen exist; model downstream exposure. |
| Disclaimers | Post-mortem re-routing to Class A to avoid B/C tax. | Must be timely, qualified, and consistent with overall plan and probate deadlines. |
Liquidità e tempistica
Funding the 9-month discount
- Set aside liquid accounts or ILIT-owned insurance for quick cash.
- Use escrow at closing if selling KY property to meet discount timing.
Documentazione
- Keep appraisals, invoices, court orders approving expenses.
- Track which beneficiary owes tax; receipts should reference the beneficiary share when relevant.
Flusso di lavoro suggerito per la pianificazione
- Map assets (KY-situs vs. non-KY; probate vs. non-probate) and beneficiaries by class.
- Model exposure con il Kentucky calculator (by beneficiary share).
- Draft/update documents: will/trust, charitable components, disclaimer pathways, and class-aware bequests.
- Liquidità del piano for the 9-month discount; identify installment candidates (>$5,000 per beneficiary).
- Esecuzione e revisione: retitle assets, update designations, and set review triggers for life events.
Liste di controllo
Piano pre-mortem
- Asset & debt schedule; identify KY-situs items.
- Beneficiary map by class (A/B/C).
- Target structure (charitable, QTIP-style, disclaimers).
- Liquidity plan for discount/installments.
Azioni post-mortem
- Order appraisals; confirm situs and management locations.
- Compute per-beneficiary tax; decide discount vs. installment.
- Prepare 92A200/92A201 or Affidavit of Exemption as applicable.
Domande frequenti
Is portability relevant for Kentucky?
Portability is a federal estate-tax concept. Kentucky imposes a state inheritance tax by beneficiary class. Plan class outcomes directly.
What’s the fastest way to reduce KY tax?
Route suitable assets to Classe A and use lasciti di beneficenza to offset B/C shares. Ensure documentation so deductions are allowed.
How should nonresidents plan?
Limit KY-situs assets for B/C beneficiaries; keep intangibles clearly outside KY business situs; arrange liquidity to capture the 9-month discount.
Will a living trust avoid KY inheritance tax?
No. A living trust may streamline probate, but KY inheritance tax depends on classe beneficiaria e situs, not probate status.