美国有线新闻 CNN 2012-10-07

 The Romney family is a tight-knit clan¹. Mitt² and Anne Romney like many wealthy couples are working to make sure their wealth passes to five sons and grandchildren. 

A family trust established as early as 1995, has amassed³ 100 million dollars according to the Romney Campaign. Romney's 2011 tax records show he has set up an Intensionally Defective⁴ Grantor Trust, or IDGT, also known by its nick name, I Dig It Trust. That抯 where grantor, in this case Romney, pays any income taxes on the assets in that trust.

That is a trust that people create where they give assets for future generations, and they continue to pay the income tax on it. So I've given a way in asset, but I continue to pay the income tax on it, which allows me to shift more wealth to the next generation. 

What that means is even the investment in the trust gains in value by one million dollars over time, it抯 Romney, who pays the 15% capital gains tax of 150,000 dollars, not his children or grandchildren. In that sense, it's like passing on wealth to the next generation without having to pay gift tax on that amount, and gift taxes have ranged from 35% to 55% since the 1990s. This is a common estate planning strategy for the wealthy.

It's 100% legal and allowed on their internal revenue code, and it is being, it's estate planning technique that's being used by many, many high net worth clients, and not people who have 250 million dollars, but even people 20 million dollars, 30 million dollars.

Americans for Tax Fairness Action Fund, a liberal 501C4 group, in its statemant saying, quote, 揌is income tax returns are exhibit A of why we need to reform our rig tax system that favors the wealthy at the expense of working Americans.?

We contact the Romney campaign for comment, but they did not return our calls. The Obama Administration has proposed revising estate planning rules, and one option would be ending this tax benefit.

It would affect estate planning as we know it, I mean, this is something that is commonly done day in and day out, and has been for many years.

That liberal group of Americans for Tax Fairness Action Fund is now calling on Romney to release his gift tax returns. And that will show more details on how much the couple gave to their children and grandchildren over the years and how much they paid ..

1 clan   

n.氏族，部落，宗族，家族，宗派

参考例句：

• She ranks as my junior in the clan.她的辈分比我小。
• The Chinese Christians,therefore,practically excommunicate themselves from their own clan.所以，中国的基督徒简直是被逐出了自己的家族了。

2 mitt   

n.棒球手套，拳击手套，无指手套；vt.铐住，握手

参考例句：

• I gave him a baseball mitt for his birthday.为祝贺他的生日，我送给他一只棒球手套。
• Tom squeezed a mitt and a glove into the bag.汤姆把棒球手套和手套都塞进袋子里。

3 amassed   

v.积累，积聚( amass的过去式和过去分词 )

参考例句：

• He amassed a fortune from silver mining. 他靠开采银矿积累了一笔财富。
• They have amassed a fortune in just a few years. 他们在几年的时间里就聚集了一笔财富。 来自《简明英汉词典》

4 defective   

adj.有毛病的，有问题的，有瑕疵的

参考例句：

• The firm had received bad publicity over a defective product. 该公司因为一件次品而受到媒体攻击。
• If the goods prove defective, the customer has the right to compensation. 如果货品证明有缺陷， 顾客有权索赔。