The April Section 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs and GRATs is 5.0%. The April applicable federal rate (“AFR”) for use with a sale to a defective grantor trust or intra-family loan...more
4/12/2023
/ AFR ,
Estate Tax ,
FBAR ,
Gift Tax ,
Grantor Retained Annuity Trusts (GRATs) ,
Grantor Trusts ,
GST ,
Internal Revenue Code (IRC) ,
Intra-Family Loans ,
Irrevocable Trusts ,
IRS ,
Life Insurance ,
Living Trust ,
Split-Interest Charitable Trusts ,
Transfer Taxes ,
Trustees ,
U.S. Treasury ,
Wealth Management
June Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-family Loans and Split Interest Charitable Trusts -
The June § 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs and GRATs...more
6/4/2018
/ Beneficiaries ,
Estate Tax ,
Grandfathered Status ,
Grantor Retained Annuity Trusts (GRATs) ,
Grantor Trusts ,
GST ,
Interest Rates ,
Intra-Family Loans ,
IRS ,
Safe Harbors ,
Trusts ,
Wealth Management
May Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split Interest Charitable Trusts -
The May § 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs and GRATs is...more
5/3/2018
/ AK Supreme Court ,
Estate Planning ,
Estate Tax ,
Family Businesses ,
Foreign Sales ,
Fraudulent Transfers ,
Grantor Retained Annuity Trusts (GRATs) ,
Grantor Trusts ,
GST ,
Individual Retirement Account (IRA) ,
Interest Rates ,
Nongrantor Trusts ,
OVDP ,
Voluntary Disclosure ,
Wealth Management
September Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split Interest Charitable Trusts - The September § 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs and...more
9/6/2017
/ Charitable Donations ,
Estate Tax ,
Executive Orders ,
Generation-Skipping Transfer ,
Gift Tax ,
Grantor Retained Annuity Trusts (GRATs) ,
GST ,
Intentionally Defective Grantor Trusts ,
Interest Rates ,
Intra-Family Loans ,
IRS ,
Split-Interest Charitable Trusts ,
Statute of Limitations ,
Tax Exemptions ,
Tax Liens ,
Trump Administration ,
U.S. Treasury ,
Wealth Management
2016 Estate, Gift and GST Tax Update -
What This Means for Your Current Will, Revocable Trust and Estate Plan -
As we previously reported, the American Taxpayer Relief Act of 2012 (the "Act") made the following...more