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Proskauer Rose LLP

Wealth Management Update - December 2013

Proskauer Rose LLP on

The December § 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

Shumaker, Loop & Kendrick, LLP

The Estate Planner - May/June 2013

In This Issue: - Exemption portability: Should you rely on it? - Decant a trust to add trustee flexibility - Using the GST tax exemption to build a dynasty - Estate Planning Red Flag: Your plan includes a...more

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