非直系親屬
Matt got mail that is addressed to his wife, Kelly.
馬特收到一封寄給妻子凱莉的信。
Matt: Babe, you have a letter from the Internal Revenue Service.
馬特：寶貝，你有一封國稅局寄來的信。
Kelly: That’s weird. What is it about?
凱莉：那倒怪了。是關於什麼的呢？
Matt: Let’s take a look at it.
馬特：一起看看啊。
Kelly: Emm… It says my aunt, Judy, states in her will that part of her fortune will be bequeathed to me because I’ve been listed as one of the beneficiaries.
凱莉：嗯⋯⋯信上說我阿姨茱蒂在遺囑上註明，她的部分財產將會遺贈給我，因為我被列為受益人之一。
will(n.)遺囑bequeath(v.)把～遺贈給bequest(n.)遺贈物beneficiary(n.)受益人benefit(n.)益處、好處
Matt: Is Aunt Judy the one who passed away last month?
馬特：茱蒂阿姨是上個月過世的那位嗎？
pass away 過世、逝世=die
Kelly: Yeah. She had no children of her own, so she always treated me as if I were her daughter.
凱莉：對啊。她膝下沒有子女，所以她都對我視如己出。
treat(v.)治療、對待as if 好像
Matt: May she rest in peace. How will the money be handled then?
馬特：願她安息。那這筆錢會怎麼處理？
handle(v.)處理、辦理
Kelly: Since Aunt Judy wrote a will before she died, it will be reviewed by a probate court. After that, an executor will be appointed to distribute the money.
凱莉：因為茱蒂阿姨生前立了遺囑，所以遺囑會交由檢驗法院審核，然後再指派一名執行人分配那筆錢。
review(v.)審核、審理a probate court 遺囑檢驗法院appoint(v.)指派distribute(v.)分發、發放、分配divide(v.)分配
Matt: Will you be subject to an inheritance tax? I heard that the more distantly related you are to the decedent, the higher the inheritance tax rate is likely to be.
馬特：你會需要繳遺產稅嗎？我聽說跟逝者的關係越遠，遺產稅稅率可能越高。
be subject to 遭受某事影響the 比較級形容詞或副詞+主詞+動詞be related to 跟～有關係biologically(adv.)生物上的、血緣上的distantly(adv.)距離或關係上遠的decedent(n.)逝者=the deceased=the departed
Kelly: Let me see… according to what this letter says, for a non-lineal descendant like me, I will need to pay an 18% inheritance tax on assets exceeding $10,000.
凱莉：讓我看看啊⋯⋯根據這封信上說的，像我這種非直系親屬，一萬元以上的資產得繳18%的遺產稅。
lineal(adj.)直系的a lineal heir 直系繼承人descendant(n.)後代、子孫ancestor(n.)祖先relative(n.)親戚、親屬immediate family 近親extended family 大家庭exceed(v.)超過、超出