News & Analysis as of

Decanting Grantor Trusts

Proskauer Rose LLP

Wealth Management Update - September 2024 - 2

Proskauer Rose LLP on

September 2024 AFRs and 7520 Rate - The September 2024 Section 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs and GRATs is 4.8%, a decrease from the August 2024 rate of 5.2%. The September...more

Rivkin Radler LLP

Planning for the Interest Charge on Installment Sales: Decanting a Grantor Trust?

Rivkin Radler LLP on

I recently encountered an interesting situation in which someone suggested that a grantor trust be decanted into a non-grantor trust before the end of the taxable year. The reason? To avoid the special interest charge that...more

Proskauer Rose LLP

Wealth Management Update - August 2015

Proskauer Rose LLP on

August Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split Interest Charitable Trusts - The August ยง 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs and...more

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