September Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intrafamily Loans and Split Interest Charitable Trusts -
The September Section 7520 rate for use with estate planning techniques such as CRTs, CLTs,...more
9/3/2020
/ AFR ,
Appellate Courts ,
Beneficiaries ,
Charitable Trusts ,
Estate Planning ,
Estate Tax ,
Grantor Retained Annuity Trusts (GRATs) ,
Grantor Trusts ,
Interest Rates ,
Intra-Family Loans ,
Irrevocable Trusts ,
Trust Distributions ,
Trustees ,
Uniform Trust Code ,
Wealth Management
July 2020 Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intrafamily Loans and Split-Interest Charitable Trusts -
The July Section 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs...more
7/2/2020
/ Charitable Trusts ,
Coronavirus/COVID-19 ,
Estate Planning ,
Estate Tax ,
Executive Orders ,
Grantor Retained Annuity Trusts (GRATs) ,
Grantor Trusts ,
Interest Rates ,
Intra-Family Loans ,
IRS ,
Personal Property ,
Probate Code ,
Tax Court ,
Wealth Management
March 2020 Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split Interest Charitable Trusts -
Important federal interest rates continue to hold relatively steady. The March Section 7520...more
3/10/2020
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Grantor Trusts ,
Interest Rates ,
Intra-Family Loans ,
IRS ,
Surrogate's Court ,
Tax Court ,
Trust Distributions ,
Wealth Management
Creating a grantor retained annuity trust (commonly referred to as a "GRAT") is a relatively simple way to transfer property to your children at virtually no gift tax cost. The recent decrease in the market poses an...more
December 2019 Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split-Interest Charitable Trusts -
The December Section 7520 rate for use with estate planning techniques such as CRTs,...more
12/3/2019
/ Child Support ,
Estate Planning ,
Generation-Skipping Transfer ,
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Grantor Trusts ,
Interest Rates ,
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Intra-Family Loans ,
IRS ,
Life Insurance ,
SD Supreme Court ,
Tax Court ,
Wealth Management
October 2019 Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split-Interest Charitable Trusts -
The October Section 7520 rate for use with estate planning techniques such as CRTs, CLTs,...more
9/30/2019
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Grantor Trusts ,
Interest Rates ,
IRS ,
Revocable Trusts ,
Subject Matter Jurisdiction ,
Surrogate's Court ,
Tortious Interference ,
Unjust Enrichment ,
Wealth Management
April Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split Interest Charitable Trusts -
The April § 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs and...more
4/12/2019
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IRS ,
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Trusts ,
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Wills
October Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split Interest Charitable Trusts -
The October § 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs and...more
10/9/2018
/ Anti-Abuse Rule ,
Charitable Trusts ,
Estate Planning ,
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Grantor Trusts ,
Interest Rates ,
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IRS ,
Life Insurance ,
Surviving Spouse ,
Tax Cuts and Jobs Act ,
Trust Distributions ,
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 ,
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Grandfathered Status ,
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GST ,
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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
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Grantor Trusts ,
GST ,
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Interest Rates ,
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OVDP ,
Voluntary Disclosure ,
Wealth Management
December Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split Interest Charitable Trusts -
The December § 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs...more
12/19/2017
/ Alternative Minimum Tax ,
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Grantor Trusts ,
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IRS ,
Self-Dealing ,
Tax Deductions ,
Tax Reform ,
Wealth Management
August Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split Interest Charitable Trusts -
The August § 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs and...more
8/2/2017
/ Administrative Law Judge (ALJ) ,
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Interest Rates ,
Intra-Family Loans ,
IRS ,
Residency Status ,
Split-Interest Charitable Trusts ,
State Taxes ,
Sunset Provisions ,
Wealth Management ,
Wills
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
6/7/2017
/ AFR ,
Attorney-Client Privilege ,
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Grantor Trusts ,
Interest Rates ,
Intra-Family Loans ,
IRS ,
Life Insurance ,
Trust Distributions ,
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...more
5/10/2017
/ Appraisal ,
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IRS ,
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Tax Appeals ,
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Trust Funds ,
Valuation ,
WA Supreme Court ,
Wealth Management
February Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split Interest Charitable Trusts -
The February § 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs...more
2/4/2017
/ AK Supreme Court ,
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Reformation ,
Surrogate's Court ,
Tax Liens ,
Tax Returns ,
Trustees ,
Wealth Management ,
Wills
October Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split Interest Charitable Trusts -
The October § 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs...more
10/6/2015
/ Charitable Deductions ,
Charitable Remainder Trust ,
Estate Tax ,
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Grantor Trusts ,
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Interest Rates ,
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Irrevocable Trusts ,
IRS ,
Nongrantor Trusts ,
Refinancing ,
Split-Interest Charitable Trusts ,
Surface Transportation and Veterans Health Care Choice Improvement Act ,
Tax Court ,
Tax Planning ,
Testamentary Trust
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,...more
9/16/2015
/ Captive Insurance Company ,
Disclosure Requirements ,
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IRS ,
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New Legislation ,
New Regulations ,
Real Estate Transfers ,
Reinsurance ,
Reporting Requirements ,
Self-Canceling Installment Note ,
Surface Transportation and Veterans Health Care Choice Improvement Act
August Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split Interest Charitable Trusts -
The August § 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs and...more
8/3/2015
/ American Taxpayer Relief Act ,
Choice-of-Law ,
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Tax Court ,
Testamentary Trust ,
Trusts
Income Tax Considerations of Estate Planning Are More Important Than Ever -
Gifting assets during life will reduce the size of your taxable estate at death and, correspondingly, reduce your estate tax liability. But with...more
7/22/2015
/ Asset Transfer ,
Estate Planning ,
Estate Tax ,
Estate-Tax Exemption ,
Fair Market Value ,
Gift Tax ,
Gift-Tax Exemption ,
Grantor Trusts ,
Income Taxes ,
IRS ,
Lifetime Limits ,
Settlors ,
Tax Basis ,
Trusts
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...more
December Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split Interest Charitable Trusts -
The December Section 7520 rate for use with estate planning techniques such as CRTs, CLTs,...more
12/2/2014
/ Charitable Trusts ,
Estate Tax ,
Estate-Tax Exemption ,
Fraudulent Conveyance ,
Gift Tax ,
Gift-Tax Exemption ,
Grantor Trusts ,
Homestead Exemption ,
Interest Rates ,
Intra-Family Loans ,
Life Estates ,
Marital Estate ,
Spendthrift Trusts ,
Transfer Taxes
August Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split Interest Charitable Trusts -
The August § 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs and...more
7/24/2014
/ 501(c)(3) ,
AFR ,
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Form 1023 EZ ,
Grantor Trusts ,
Inherited IRA ,
Interest Rates ,
Intra-Family Loans ,
Nonprofits
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...more
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
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