present interest 现实权利；现实权益

财产所有人对财产可立即实施占有的权利，或权利拥有人可立即行使的占有、使用、收益等权利，区别于将来权益〔future interest〕。在美国联邦关于赠与税〔gift tax〕的法律中，将实时发生的赠与作为现实权益的赠与，而把未来发生的赠与作为将来权益的赠与。

A present interest is an interest that can be presently exercised (that is, the interest holder can presently possess, use, encumber, transfer, or exclude others). A future interest is an interest that can only be exercised upon the happening of a future event, at which time it becomes a present interest. 以下为具体例句，供参考：

例句1

A gift of present interest is one that the recipient is free to use, enjoy, and benefit from immediately. It comes with no strings attached. It's a future interest gift if the recipient doesn't have complete use and enjoyment of it until some future point in time. This is an important distinction.

现实权益的礼物是接受者可以自由使用、享受并立即受益的礼物。它没有任何附加条件。如果接受者直到未来某个时间点才完全使用和享受它，那么它就是将来权益礼物。这是一个重要的区别。

例句2

The present interest annual exclusion is a key component of the federal gift tax. The exclusion is presently $13,000 per donee per year. That means that a donor can make gifts of up to $13,000 per year per donee (in cash or an equivalent amount of property) without triggering any gift tax, and without any need to file Form 709 – the federal gift tax return.

现实权益年度免税是联邦赠与税的一个重要组成部分。目前，每个受赠人每年的免税额为13,000美元。这意味着捐赠人每年可以向每个受赠人捐赠高达13,000美元（现金或同等金额的财产）的礼物，而不会引发任何赠与税，也不需要提交709表格——联邦赠与税申报表。

例句3

So, no present interest was involved. But, what if the minor (or any other transferor, for that matter) had a right to demand the trust property via a right to withdraw the gifted property from the trust? Is that the same as outright ownership such that the gifted property would qualify the donor for an annual exclusion on a per donee basis?

所以，不涉及现实权益。但是，如果未成年人（或任何其他转让人，就此而言）有权通过从信托中提取赠与的财产来要求信托财产，该怎么办？这是否等同于完全所有权，即赠与的财产将使捐赠人有资格在每个受赠人的基础上获得年度豁免？

例句4

As great as the annual gift exclusion is, there is a limitation to the rule. The annual gift tax exclusion only applies to gifts of present interest. A gift of a present interest is one in which the person who received the gift has the unrestricted right to the immediate possession, use, and enjoyment of the property.

尽管年度赠与税豁免很重要，但这一规则也有其局限性。年度赠与税豁免仅适用于现实权益的馈赠。现实权益的礼物是一个人收到礼物有无限制的权利立即占有，使用和享受财产。