{"id":181,"date":"2015-10-04T17:56:00","date_gmt":"2015-10-04T17:56:00","guid":{"rendered":"https:\/\/retirebooja.com\/blog\/?p=181"},"modified":"2024-03-02T18:01:50","modified_gmt":"2024-03-02T18:01:50","slug":"%eb%a8%b9%ed%8a%80%ec%9e%90%ec%8b%9d-%eb%a7%89%ea%b8%b0-%ec%9c%84%ed%95%9c-%eb%b6%88%ed%9a%a8%ec%9e%90%ec%8b%9d-%eb%b0%a9%ec%a7%80%eb%b2%95","status":"publish","type":"post","link":"https:\/\/retirebooja.com\/blog\/%eb%a8%b9%ed%8a%80%ec%9e%90%ec%8b%9d-%eb%a7%89%ea%b8%b0-%ec%9c%84%ed%95%9c-%eb%b6%88%ed%9a%a8%ec%9e%90%ec%8b%9d-%eb%b0%a9%ec%a7%80%eb%b2%95\/","title":{"rendered":"\uba39\ud280\uc790\uc2dd\u2019 \ub9c9\uae30 \uc704\ud55c \u2018\ubd88\ud6a8\uc790\uc2dd \ubc29\uc9c0\ubc95"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">\uae40\uc7a5\uc2dd, CPA<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2018\uc790\uc2dd\uc5d0\uac8c \uc7ac\uc0b0 \ubb3c\ub824\uc8fc\uba74 \uad76\uc5b4\uc8fd\uace0,&nbsp;\ubb3c\ub824\uc8fc\uc9c0 \uc54a\uc73c\uba74 \ub9de\uc544&nbsp;\uc8fd\ub294\ub2e4\u2019\ub294 \uc2ac\ud508 \ub18d\ub2f4\uc774 \uc788\ub2e4.&nbsp;\uc9c0\uae08 \ud55c\uad6d\uc5d0\uc11c\ub294 \uc0c1\uc18d\ub9cc \ubc1b\uace0<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\ubd80\uc591\uc758\ubb34\ub97c \ub2e4 \ud558\uc9c0 \uc54a\ub294 \uc790\uc2dd\ub4e4\uc5d0\uac8c \uc0c1\uc18d\ud55c \uc7ac\uc0b0\uc744 \ub2e4\uc2dc&nbsp;\ub3cc\ub824 \ubc1b\ub294 \uc0c1\uc18d\uc7ac\uc0b0 \ud658\uc218\ubc95\uc744 \ucd94\uc9c4\uc911\uc774\ub2e4.&nbsp;\uc7ac\uc0b0\uc0c1\uc18d\uacfc \ubd80\uc591<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\uc758\ubb34\ub97c \ub458\ub7ec\uc2fc \uc774\uc57c\uae30\ub294 \uc5ec\uae30 \uc0ac\ub294 \uc6b0\ub9ac\ub4e4\uc5d0\uac8c\ub3c4 \ub0a8\uc758 \uc77c\ub85c&nbsp;\ubcfc \uc218 \uc5c6\uc73c\ubbc0\ub85c \uc880 \ub354 \uad6c\uccb4\uc801\uc73c\ub85c \uc0b4\ud3b4\ubcf4\uae30\ub85c \ud55c\ub2e4.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>1.&nbsp;<\/strong><strong>\u2018\uba39\ud280 \uc790\uc2dd,&nbsp;\ud638\ub85c \uc790\uc2dd\u2019<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\uc5bc\ub9c8\uc804 \ud55c\uad6d\uc2e0\ubb38 \ubcf4\ub3c4\uc5d0 \uc758\ud558\uba74 \ud640\ub85c\uc0ac\ub294 \ub178\ubaa8\uac00&nbsp;2\uce35\uc9dc\ub9ac&nbsp;\ub2e8\ub3c5\uc8fc\ud0dd\uc744\uc7a5\ub0a8\uc5d0\uac8c \uc99d\uc5ec\ud588\ub2e4\uac00 \ub178\ubaa8\uac00 \ub1cc\ucd9c\ud608\ub85c \uc4f0\ub7ec\uc9c4<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\ub4a4 \uc218\uc220\uc744 \ubc1b\uc558\uc9c0\ub9cc \uc7a5\ub0a8\uc740 \ubb38\ubcd1\uc740 \ucee4\ub155 \uc804\ud654 \ud55c\ud1b5 \uc5c6\uc5c8\ub2e4.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\ub178\ubaa8\ub294 \uc7a5\ub0a8\uc744 \uc0c1\ub300\ub85c \uc8fc\ud0dd \uc18c\uc720\uad8c\uc744 \ub2ec\ub77c\uace0 \uc18c\uc1a1\uc744&nbsp;\ub0c8\uc9c0\ub9cc \uc9c0\uace0 \ub9d0\uc558\ub2e4.&nbsp;&nbsp;\ud604\ud589 \ubbfc\ubc95\uc0c1 \uc774\ubbf8 \uc99d\uc5ec\ud55c \uc7ac\uc0b0\uc740<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\ub3cc\ub824 \ubc1b\uc744 \uc218 \uc5c6\uc5c8\ub2e4.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\uba87\ub144\uc804 \ubbf8\uad6d\uc5d0\uc11c\ub3c4 \ub274\uc695 \uba85\ubb38&nbsp;Astor\u5bb6\uc5d0\uc11c \ubc1c\uc0dd\ud55c \ud0d0\uc695\uc758&nbsp;\ucf00\uc774\uc2a4\uac00 \uc788\uc5c8\ub2e4.&nbsp;\ub274\uc695 \ucd5c\uace0\uc758 \ud638\ud154&nbsp;Waldorf-Astoria<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Hotel\uc758 \uc8fc\uc778\uc774\uc5c8\ub358&nbsp;Astor\uac00\ubb38\uc758 \ub9c8\uc9c0\ub9c9 \uc7a5\uc190, Vincent&nbsp;Astor\uac00&nbsp;1959\ub144 \uc0ac\ub9dd\ud55c \ub4a4 \uadf8\uc758 \ubd80\uc778&nbsp;Brooke Astor\uac00<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\uac00\ubb38\uc744 \uc774\ub04c\uba74\uc11c \ub274\uc695\uc5d0\uc11c \ud654\ub824\ud55c \uc871\uc801\uc744 \ub0a8\uacbc\ub2e4.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\uadf8\ub7ec\ub098&nbsp;Brooke\uc774 \uc54c\uce20\ud558\uc774\uba38\uc5d0 \uac78\ub9ac\uba74\uc11c \uc804 \ub0a8\ud3b8\uc758 \uc678&nbsp;\uc544\ub4e4\uc778&nbsp;Anthony Marshall\uc774 \ub178\ubaa8\uc758 \uc7ac\uc0b0\uc744 \ub178\ub824 \uc815\uc2e0\uc774<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\uc624\ub77d\uac00\ub77d\ud558\ub294 \ub178\ubaa8\ub97c \ud559\ub300\ud558\uba74\uc11c \ubcc0\ud638\uc0ac\uc640 \uc9dc\uace0 \uc57d2\uc5b5\ub2ec\ub7ec\ub97c&nbsp;\uac00\ub85c\ucc48 \ud610\uc758\ub85c \ub2f9\uc2dc&nbsp;89\uc138\uc758 \ud3d0\ub95c \uc544\ub4e4\uc744 \ubc95\uc815<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\uad6c\uc18d\ud558\uc600\ub2e4.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>2.&nbsp;<\/strong><strong>\u2018\ubd88\ud6a8\uc790\uc2dd \ubc29\uc9c0\ubc95\u2019<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\ud604\uc7ac \ud55c\uad6d\uc5d0\uc11c \ucd94\uc9c4\uc911\uc778 \uc99d\uc5ec\uc640 \uc874\uc18d\ud3ed\ud589\uc5d0 \uad00\ud55c \ubbfc\ubc95,&nbsp;\ud615\ubc95&nbsp;\uac1c\uc815\ubc1c\uc758\uc548\uc758 \ud575\uc2ec\uc801\uc778 \ub0b4\uc6a9\uc744 \ubcf4\uba74 \ub450\uac00\uc9c0\uac00 \uc788\ub2e4.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\uccab \ubc88\uc9f8\ub294 \uc0c1\uc18d\uc7ac\uc0b0\uc744 \ub3cc\ub824\ubc1b\ub294 \uc870\ud56d\uc774\ub2e4.&nbsp;\ud604\ud589\ubc95\uc740 \ubd80\ubaa8&nbsp;\ubd80\uc591\uc758 \uc758\ubb34\ub97c \ub2e4 \ud558\uc9c0 \uc54a\uc740 \uacbd\uc6b0\uc5d0\ub3c4 \uc774\ubbf8 \ubb3c\ub824\uc900 \uc7ac\uc0b0\uc744<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\ub3cc\ub824\ubc1b\uc9c0 \ubabb\ud55c\ub2e4.&nbsp;&nbsp;\ub2e4\ub9cc \uc0c1\uc18d \uc57d\uc18d\uc744 \ucde8\uc18c \ud560 \uc218\ub294 \uc788\ub2e4.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\uac1c\uc815\ubc95\uc740 \ubb3c\ub824\uc900 \uc7ac\uc0b0\ub3c4 \ubc18\ud658 \uc694\uad6c\uac00 \ubc95\uc801\uc73c\ub85c \uac00\ub2a5\ud558\ub2e4.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\ub450\ubc88\uc9f8\ub294 \ubd80\ubaa8\ub97c \ud3ed\ud589\ud55c \uacbd\uc6b0 \uae30\uc874\uc758&nbsp;\u2018\uce5c\uace0\uc8c4\u2019\uc640&nbsp;\u2018\ubc18 \uc758\uc0ac&nbsp;\ubd88\ubc8c\uc8c4\u2019\ub97c \uc801\uc6a9\ud558\uc9c0 \ub9d0\uc790\ub294 \uac83\uc774\ub2e4.&nbsp;&nbsp;\uc989 \uc874\uc18d\ud3ed\ud589\uc758 \uacbd\uc6b0<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\ud55c\uad6d\uc815\uc11c\uc0c1 \ubd80\ubaa8\uac00 \ucc98\ubc8c\uc744 \uc6d0\uce58\uc54a\uc544 \ubd80\ubaa8\ub97c \ud3ed\ud589\ud574\ub3c4 \ucc98\ubc8c\uc744&nbsp;\ubc1b\uc9c0\uc54a\ub294 \uacbd\uc6b0\uac00 \ub300\ubd80\ubd84\uc774\uc5c8\ub2e4.&nbsp;&nbsp;\u2018\ubc29\uc9c0\ubc95\u2019\uc5d0 \uc758\ud558\uba74<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\ud3ed\ud589&nbsp;\uc0ac\uc2e4\ub9cc \uac00\uc9c0\uace0\ub3c4 \ucc98\ubc8c\uc774 \uac00\ub2a5\ud558\uac8c\ub41c\ub2e4.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>3.&nbsp;\uc99d\uc5ec\uc5d0 \ub300\ud55c \uc778\uc2dd<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\uae30\uc655 \uc904\uac83\uc778\ub370 \uc0b4\uc544 \uc788\uc744\ub54c \ubbf8\ub9ac \uc8fc\uba74 \uc548\ub418\uaca0\ub294\uac00\uba70 \uc9d1\uc774\ub098&nbsp;\uc7ac\uc0b0\uc744 \ubbf8\ub9ac \uc790\ub140\ub4e4\uc5d0\uac8c \uc99d\uc5ec\ub97c \ud558\uace0 \uc2f6\uc5b4\uc11c \uc870\uc5b8\uc744&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\uad6c\ud558\ub294&nbsp;client\ub97c \ub9ce\uc774 \uc811\ud574\uc654\ub2e4.&nbsp;\uc99d\uc5ec(Gift)\ub780 \uc99d\uc5ec\uc790(Donor)\uac00 \uc0b4\uc544&nbsp;\uc0dd\uc804\uc5d0 \uc7ac\uc0b0\uc774\ub098 \uacbd\uc81c\uc801\uc774\uc775\uc744 &nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\uc218\uc99d\uc790(Donee)\uc5d0\uac8c&nbsp;\ubb34\uc0c1\uc73c\ub85c&nbsp;\uc8fc\ub294 \uac83\uc73c\ub85c \ubbf8\uad6d\uc5d0\uc11c\ub294 \uc77c\ub2e8 \uc99d\uc5ec\ub97c \ud558\uace0\ub098\uba74 \uc774\ubbf8 \uc790\uae30&nbsp;\uc7ac\uc0b0\uc774 \uc544\ub2c8\ub2e4.&nbsp;\uae30\ub300\uc218\uba85\uc774 \uc810\uc810 \ub298\uc5b4\ub098\uba74\uc11c&nbsp;100\uc138\uae4c\uc9c0\uc0b4&nbsp;\uc218&nbsp;\uc788\ub294 \uc2dc\ub300\uc5d0 \uc548\ub77d\ud55c \ub178\ud6c4\ub97c \ubcf4\uc7a5\ud560 \uc218 \uc788\ub294 \uc7ac\uc0b0\uc774&nbsp;\ucda9\ubd84\ud788 \uc788\ub294\uc9c0 \uba3c\uc800 \uac80\ud1a0\ud55c \ud6c4 \uc790\ub140\ub4e4\uc5d0\uac8c&nbsp;\ubb34\uc2a8\uc7ac\uc0b0\uc744&nbsp;\uc904\uc9c0\ub97c \uc138\ubc00\ud788&nbsp;\uace0\ub824\ud558\ub294 \uac83\uc774 \ubc14\ub78c\uc9c1\ud558\ub2e4.&nbsp;\ubbf8\uad6d\uc5d0\uc11c\ub294&nbsp;\uc99d\uc5ec\uc790(\ubd80\ubaa8)\uac00 \uc99d\uc5ec\uc138\uae08\ubcf4\uace0(Gift Tax Return)\ub97c \ud574\uc57c\ud558\uba70&nbsp;\uc99d\uc5ec\uc138(Gift Tax)\ub97c&nbsp;\ub0bc&nbsp;\uc218\ub3c4 \uc788\uc73c\ubbc0\ub85c \uc774\uc5d0\ub300\ud55c \ubbf8\uad6d\uc758&nbsp;\uc99d\uc5ec\uc138\ubc95\uc744 \uc54c\uc544 \ub458 \ud544\uc694\ub3c4 \uc788\ub2e4.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\ud328\ub95c \uc790\uc2dd\uc5d0 \ub300\ud55c&nbsp;\u2018\ubd88\ud6a8\uc790\uc2dd \ubc29\uc9c0\ubc95\u2019\uc740 \ubd80\ubaa8,&nbsp;\uc790\uc2dd\uc758 \ucc9c\ub95c\uc758&nbsp;\uad00\uacc4\uc5d0\uc11c \ubc95\uae4c\uc9c0 \ub098\uc11c\uc57c\ud558\ub294 \uc77c\uc885\uc758 \uacc4\uc57d\uad00\uacc4\ub85c \ub04c\uc5b4&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\ub0b4\ub9ac\ub4ef\ud574&nbsp;\uaebc\ub7fc\uc9c1\ud558\uace0\ub3c4 \uc548\ud0c0\uae5d\ub2e4.&nbsp;\uc0b4\uae30 \ud798\ub4e0 \uc11c\uae00\ud508 \ub178\ub144\uc774 \ub418\uc9c0 \uc54a\uac8c&nbsp;\uc790\ub140\ub4e4\uc5d0\uac8c \uc99d\uc5ec\ub97c \ud560\ub54c\ub294 \uc2ec\uc911\ud574\uc57c \ud560\uac83\uc774\ub2e4.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&nbsp; &nbsp; &nbsp; \u201c\uc790\ub140\ub4e4\uc5d0\uac8c \ubabd\ub545\uc8fc\uace0 \ud6c4\ud68c\ub9c8\uc138\uc694\u201d\ub77c\uace0 \uacbd\uace0\ud558\ub294 \ubcc0\ud638\uc0ac\ub3c4 \uc788\ub2e4.&nbsp;&nbsp;<\/p>\n\n\n\n<div class=\"wp-block-group is-vertical is-layout-flex wp-container-core-group-is-layout-4fc3f8e1 wp-block-group-is-layout-flex\">\n<div class=\"wp-block-group is-vertical is-layout-flex wp-container-core-group-is-layout-4fc3f8e1 wp-block-group-is-layout-flex\">\n<p class=\"wp-block-paragraph\">\uae40\uc7a5\uc2dd, CPA<\/p>\n\n\n\n<p class=\"has-text-align-left wp-block-paragraph\">858-922-1015<\/p>\n\n\n\n<p class=\"has-text-align-left wp-block-paragraph\"><a href=\"http:\/\/www.retirebooja.com\/\">www.RetireBooja.com<\/a><\/p>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>\uae40\uc7a5\uc2dd, CPA \u2018\uc790\uc2dd\uc5d0\uac8c \uc7ac\uc0b0 \ubb3c\ub824\uc8fc\uba74 \uad76\uc5b4\uc8fd\uace0,&nbsp;\ubb3c\ub824\uc8fc\uc9c0 \uc54a\uc73c\uba74 \ub9de\uc544&nbsp;\uc8fd\ub294\ub2e4\u2019\ub294 \uc2ac\ud508 \ub18d\ub2f4\uc774 \uc788\ub2e4.&nbsp;\uc9c0\uae08 \ud55c\uad6d\uc5d0\uc11c\ub294 \uc0c1\uc18d\ub9cc \ubc1b\uace0 \ubd80\uc591\uc758\ubb34\ub97c \ub2e4 \ud558\uc9c0 \uc54a\ub294 \uc790\uc2dd\ub4e4\uc5d0\uac8c \uc0c1\uc18d\ud55c \uc7ac\uc0b0\uc744 \ub2e4\uc2dc&nbsp;\ub3cc\ub824 \ubc1b\ub294 \uc0c1\uc18d\uc7ac\uc0b0 \ud658\uc218\ubc95\uc744 \ucd94\uc9c4\uc911\uc774\ub2e4.&nbsp;\uc7ac\uc0b0\uc0c1\uc18d\uacfc \ubd80\uc591 \uc758\ubb34\ub97c \ub458\ub7ec\uc2fc \uc774\uc57c\uae30\ub294 \uc5ec\uae30 \uc0ac\ub294 \uc6b0\ub9ac\ub4e4\uc5d0\uac8c\ub3c4 \ub0a8\uc758 \uc77c\ub85c&nbsp;\ubcfc \uc218 \uc5c6\uc73c\ubbc0\ub85c \uc880 \ub354 \uad6c\uccb4\uc801\uc73c\ub85c \uc0b4\ud3b4\ubcf4\uae30\ub85c \ud55c\ub2e4. 1.&nbsp;\u2018\uba39\ud280 \uc790\uc2dd,&nbsp;\ud638\ub85c \uc790\uc2dd\u2019 \uc5bc\ub9c8\uc804 \ud55c\uad6d\uc2e0\ubb38 \ubcf4\ub3c4\uc5d0 \uc758\ud558\uba74 \ud640\ub85c\uc0ac\ub294 \ub178\ubaa8\uac00&nbsp;2\uce35\uc9dc\ub9ac&nbsp;\ub2e8\ub3c5\uc8fc\ud0dd\uc744\uc7a5\ub0a8\uc5d0\uac8c \uc99d\uc5ec\ud588\ub2e4\uac00 \ub178\ubaa8\uac00 \ub1cc\ucd9c\ud608\ub85c \uc4f0\ub7ec\uc9c4 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"nf_dc_page":"","footnotes":""},"categories":[1],"tags":[],"class_list":["post-181","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"_links":{"self":[{"href":"https:\/\/retirebooja.com\/blog\/wp-json\/wp\/v2\/posts\/181","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/retirebooja.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/retirebooja.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/retirebooja.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/retirebooja.com\/blog\/wp-json\/wp\/v2\/comments?post=181"}],"version-history":[{"count":1,"href":"https:\/\/retirebooja.com\/blog\/wp-json\/wp\/v2\/posts\/181\/revisions"}],"predecessor-version":[{"id":182,"href":"https:\/\/retirebooja.com\/blog\/wp-json\/wp\/v2\/posts\/181\/revisions\/182"}],"wp:attachment":[{"href":"https:\/\/retirebooja.com\/blog\/wp-json\/wp\/v2\/media?parent=181"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/retirebooja.com\/blog\/wp-json\/wp\/v2\/categories?post=181"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/retirebooja.com\/blog\/wp-json\/wp\/v2\/tags?post=181"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}