June 2024 Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split-Interest Charitable Trusts -
The June Section 7520 rate for use in estate planning techniques such as CRTs, CLTs, QPRTs...more
6/12/2024
/ Generation-Skipping Transfer ,
Gift Tax ,
Grantor Retained Annuity Trusts (GRATs) ,
Income Taxes ,
Individual Retirement Account (IRA) ,
Intentionally Defective Grantor Trusts ,
Interest Rates ,
Intra-Family Loans ,
IRS ,
Proposed Regulation ,
Required Minimum Distributions ,
Retirement Plan ,
SECURE Act ,
Split-Interest Charitable Trusts ,
Tax Exemptions ,
Wealth Management
January 2024 Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split Interest Charitable Trusts -
The January applicable federal rate (“AFR”) for use with a sale to a defective grantor...more
November Interest Rates for GRATS, Sales to Defective Grantor Trusts, Intra-Family Loans and Split-Interest Charitable Trusts -
The November Section 7520 rate for use with estate planning techniques such as CRTs, CLTs,...more
11/14/2023
/ AFR ,
Beneficiaries ,
Gift Tax ,
Grantor Retained Annuity Trusts (GRATs) ,
Intentionally Defective Grantor Trusts ,
Interest Rates ,
Intra-Family Loans ,
Marital Trusts ,
Revocable Trusts ,
Special Needs Trust ,
Split-Interest Charitable Trusts ,
Wealth Management
September 2023 AFRs and 7520 Rate -
The September 2023 Section 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs and GRATs is 5%, which was the same as the August 2023 rate...more
9/13/2023
/ Beneficiaries ,
Estate Planning ,
Estate-Tax Exemption ,
Gift-Tax Exemption ,
Grantor Retained Annuity Trusts (GRATs) ,
Individual Retirement Account (IRA) ,
Inflation Adjustments ,
Intra-Family Loans ,
Irrevocable Trusts ,
IRS ,
Lending ,
SECURE Act ,
Wills
The August 2023 Section 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs and GRATs is 5%, an increase from the July 2023 rate of 4.6%. The August applicable federal rate (“AFR”) for use with a sale...more
8/3/2023
/ Affirmative Defenses ,
AFR ,
Charitable Deductions ,
Donor-Advised Funds (DAFs) ,
Easements ,
Estate Planning ,
Fraud ,
Grantor Retained Annuity Trusts (GRATs) ,
Grantor Trusts ,
Income Taxes ,
Intra-Family Loans ,
Penalties ,
Trustees ,
Wealth Management
June 2023 Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split-Interest Charitable Trusts -
The June Section 7520 rate for use in estate planning techniques such as CRTs, CLTs, QPRTs...more
6/6/2023
/ Audits ,
Estate Planning ,
Grantor Retained Annuity Trusts (GRATs) ,
Grantor Trusts ,
Interest Rates ,
Internal Revenue Code (IRC) ,
Intra-Family Loans ,
IRS ,
S-Corporation ,
Split-Interest Charitable Trusts ,
Wealth Management
May 2023 Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split-Interest Charitable Trusts -
The May Section 7520 rate for use in estate planning techniques such as CRTs, CLTs, QPRTs and...more
April Interest Rates for GRATS, Sales to Defective Grantor Trusts, Intra-Family Loans and Split-Interest Charitable Trusts -
The April Section 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs and...more
4/26/2023
/ AFR ,
Bittner v United States ,
FBAR ,
Grantor Retained Annuity Trusts (GRATs) ,
Grantor Trusts ,
Green Book ,
Intra-Family Loans ,
Long-Term Investment Funds ,
Price Inflation ,
SCOTUS ,
Short-Term Investments ,
Split-Interest Charitable Trusts ,
Transfer Taxes ,
Trusts ,
U.S. Treasury ,
Valuation
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
March 2023 Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split Interest Charitable Trusts -
The March applicable federal rate (“AFR”) for use with a sale to a defective grantor trust,...more
February 2023 Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split Interest Charitable Trusts -
The February applicable federal rate (“AFR”) for use with a sale to a defective grantor...more
2/6/2023
/ AFR ,
Appeals ,
Grantor Retained Annuity Trusts (GRATs) ,
Grantor Trusts ,
Intra-Family Loans ,
IRS ,
Qualified Charitable Distributions ,
Retirement Plan ,
Roth IRA ,
SECURE Act ,
Settlement Agreements ,
Split-Interest Charitable Trusts ,
Wealth Management
February 2022 Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split-Interest Charitable Trusts....more
1/31/2022
/ AFR ,
Beneficiaries ,
Charitable Trusts ,
Decedent Protection ,
Estate Planning ,
Gift-Tax Exemption ,
Grantor Retained Annuity Trusts (GRATs) ,
Grantor Trusts ,
Interest Rates ,
Intra-Family Loans ,
Surrogate's Court ,
Tax Court ,
Tax Returns ,
Trust Distributions ,
Wealth Management ,
Wills
February 2020 Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split-Interest Charitable Trusts -
The February Section 7520 rate for use with estate planning techniques such as CRTs,...more