Estate Planning, Loans

How to Use Intrafamily Loans as Part of Your Estate Plan

Chambliss, Bahner & Stophel, P.C. on 10/12/2021

When interest rates are low, intrafamily loans can be a good way to assist a relative (typically a child) with purchasing a house or a family business, and in certain circumstances they can be used to gift money to the next...more

Administering Trusts in Recessions: Trust Loans to Beneficiaries

Winstead PC on 10/30/2020

Beneficiaries often request that a trustee make them a loan from trust property. In an economic downturn, such requests are even more prevalent. As a general rule, a trustee should not want to make a loan to a beneficiary as...more

[Webinar] Wine Industry Roundtable - November 5th, 10:00 am - 11:30 am PT

Farella Braun + Martel LLP on 10/29/2020

COVID, fires, shut downs, smoke taint: 2020 has brought one challenge after another to the wine industry. With our roots in the industry we ourselves are dealing, and are seeing our clients and friends deal, with many novel...more

THE WONDER YEARS WEBINAR

Gerald Nowotny - Law Office of Gerald R.... on 10/7/2020

Loan Regime Method of Split Dollar Life Insurance - This webinar covers: What is Split Dollar? Loan Method versus Economic Benefit. Leverage Split Dollar Rollout. Planning examples using Split Dollar....more

HEAVEN CAN WAIT

Gerald Nowotny - Law Office of Gerald R.... on 10/5/2020

Nowotny On Death and Taxes podcast episode #24, discusses using the Loan Method of Split Dollar in the After-Life!...more

THE WAY WE WERE

Gerald Nowotny - Law Office of Gerald R.... on 9/4/2020

Using the Loan Method of Split Dollar to recreate the benefit of tax deferral for Hedge Fund Managers in lieu of carried interest in their offshore fund.#splitdollar #ppli #estateplanning #financialadvisors #finance...more

THE WAY WE WERE

Gerald Nowotny - Law Office of Gerald R.... on 9/3/2020

Nowotny On Death and Taxes, episode #20, The Way We Were is about using the Loan Method of Split Dollar to recreate the benefit of tax deferral for hedge fund managers. #splitdollar #ppli #hedgefundmanagers #estateplanning...more

Record Low Interest Rates Let You Have Your Cake and Eat It Too – Life Insurance, Investments & Intra-family Loans

Bowditch & Dewey on 8/12/2020

At this time, unless Congress acts, the current lifetime estate tax exemption amount of $11,580,000 is set to sunset in 2025, which means that in 2026 it will revert to $5,000,000 per person, adjusted for inflation. Many...more

It's (Not) Too Late, Baby!

Gerald Nowotny - Law Office of Gerald R.... on 8/6/2020

Late Start Split Dollar gives you the opportunity to convert any corporate owned or individual policy into a Split Dollar Arrangement. Converting Split Dollar into a Loan Regime Method of Split Dollar. This is an opportunity...more

It's (Not) Too Late, Baby!

Gerald Nowotny - Law Office of Gerald R.... on 8/5/2020

Nowotny On Death and Taxes episode 15 titled It's (Not) Too Late, Baby!, speaks to using Late Start Split Dollar to create financial and tax leverage....more

Administering A Trust In A Recession: Securing Loans For Beneficiaries

Winstead PC on 5/22/2020

Beneficiaries often request that a trustee secure a loan from a third party. In an economic downturn, such requests are even more prevalent. As a general rule, a trustee should not want to do so as it should assume that the...more

Estate Planning to Take Advantage of Low Applicable Federal Rates

Baker Donelson on 4/22/2020

For those with significant assets, the current economic environment, although scary, is also an estate planning opportunity. The applicable federal rate (AFR), which is used to determine the minimum interest rate for related...more

Recapitalizing Debt To Defer Payment Of The Estate Tax – Good Idea?

Farrell Fritz, P.C. on 3/17/2020

Estate Planning 101- A basic precept of effective estate planning is for a member of an older generation to transfer[i] property to a family member of a younger generation – for example, stock in a closely held corporation...more

Section 7C

Hogan Lovells on 9/21/2017

Raising the red flag on low interest and interest free loans to trusts - Over the years, trusts have consistently proved to be a reliable and attractive vehicle for many, offering flexibility and benefits with regard to...more

Intra-Family Loans: An Estate Planning Strategy in a Low-Interest Rate Environment

Bradley Arant Boult Cummings LLP on 9/12/2016

In the current economic environment, IRS-prescribed monthly interest rates for certain intra-family transactions are at historic lows. As a result, an excellent opportunity exists to transfer wealth to lower generation family...more

Intra-Family Loans: An Estate Planning Strategy in a Low-Interest-Rate Environment

Bradley Arant Boult Cummings LLP on 6/4/2015

In the current economic environment, IRS-prescribed monthly interest rates for certain intra-family transactions are at historic lows. As a result, an excellent opportunity exists to transfer wealth to lower generation family...more

CFPB Clarifies Heirs, Divorcees and Estate Planning Transferees Are Not Subject to Ability-to-Repay Rules

Stinson - Corporate & Securities Law Blog on 7/11/2014

The CFPB issued an interpretive rule to clarify that when a borrower dies, the name of the borrower’s heir generally may be added to the mortgage without triggering the Bureau’s Ability-to-Repay rule. This clarification will...more

Wealth Management Update - March 2014

Proskauer Rose LLP on 3/14/2014

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

Wealth Management Update - January 2014

Proskauer Rose LLP on 1/8/2014

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

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