The December ยง 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs and GRATs is 2.0%, which is unchanged from last month. The December applicable federal rate ("AFR") for use with a sale to a defective...more
12/13/2013
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Annuities ,
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Charitable Lead Annuity Trust ,
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Estate Planning ,
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Intra-Family Loans ,
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