December Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split Interest Charitable Trusts -
Important federal interest rates continue to rise. The December applicable federal rate...more
12/12/2018
/ AFR ,
Divorce ,
Estate Planning ,
Grantor Retained Annuity Trusts (GRATs) ,
Interest Rates ,
IRS ,
Life Insurance ,
Priority Guidance Plan ,
Private Letter Rulings ,
QTIP Trusts ,
U.S. Treasury ,
Wealth Management
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
3/12/2018
/ AFR ,
Charitable Deductions ,
Estate Planning ,
Grantor Retained Annuity Trusts (GRATs) ,
Interest Rates ,
Itemized Deductions ,
Life Insurance ,
Limited Liability Company (LLC) ,
SALT ,
Section 162(f) ,
Section 162(m) ,
Self-Canceling Installment Note ,
Tax Cuts and Jobs Act ,
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
6/7/2017
/ AFR ,
Attorney-Client Privilege ,
Charitable Trusts ,
Estate Planning ,
Estate Tax ,
Fiduciary Duty ,
Gift Tax ,
Grantor Retained Annuity Trusts (GRATs) ,
Grantor Trusts ,
Interest Rates ,
Intra-Family Loans ,
IRS ,
Life Insurance ,
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...more
6/14/2015
/ AFR ,
Charitable Deductions ,
Charitable Remainder Trust ,
Deductions ,
Estate Tax ,
Grantor Retained Annuity Trusts (GRATs) ,
Interest Rates ,
Intra-Family Loans ,
Split-Interest Charitable Trusts ,
Tax Court ,
Tax Deductions ,
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
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
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 ,
Beneficiaries ,
Bernie Madoff ,
Charitable Trusts ,
Clark v. Rameker ,
Consumer Bankruptcy ,
Creditors ,
Exemptions ,
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
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
12/13/2013
/ AFR ,
Annuities ,
Beneficiaries ,
Charitable Lead Annuity Trust ,
Choice-of-Law ,
Estate Planning ,
Fiduciary Duty ,
Good Faith ,
Grantor Retained Annuity Trusts (GRATs) ,
Intentionally Defective Grantor Trusts ,
Intra-Family Loans ,
IRS ,
Self-Canceling Installment Note ,
Trust Protector Actions ,
Trustees