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
3/24/2016
/ Appraisal ,
Charitable Deductions ,
Collateral Estoppel ,
Conservation Easements ,
Gifts ,
Grantor Retained Annuity Trusts (GRATs) ,
Income Taxes ,
Interest Rates ,
Internal Revenue Code (IRC) ,
Intra-Family Loans ,
IRS ,
Split-Interest Charitable Trusts ,
Tax Court ,
Tax Returns
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
2/9/2016
/ Art ,
Estate Tax ,
Executors ,
Gift Tax ,
Grantor Retained Annuity Trusts (GRATs) ,
Intentionally Defective Grantor Trusts ,
Interest Rates ,
Intra-Family Loans ,
Irrevocable Trusts ,
IRS ,
Self-Canceling Installment Note ,
Split-Interest Charitable Trusts ,
Tax Court ,
Valuation
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,...more
November Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split Interest Charitable Trusts -
The November § 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs...more
11/13/2015
/ Divorce ,
Estate-Tax Exemption ,
Gift-Tax Exemption ,
Grantor Retained Annuity Trusts (GRATs) ,
Interest Rates ,
Intra-Family Loans ,
Irrevocable Trusts ,
IRS ,
QTIP Trusts ,
Split-Interest Charitable Trusts ,
Tax Court
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 ,
Executors ,
Grantor Retained Annuity Trusts (GRATs) ,
Grantor Trusts ,
Income Taxes ,
Interest Rates ,
Internal Revenue Code (IRC) ,
Intra-Family Loans ,
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 ,
Disregarded Entities ,
Estate Tax ,
Executors ,
Filing Deadlines ,
Grantor Trusts ,
Income Taxes ,
Intentionally Defective Grantor Trusts ,
Internal Revenue Code (IRC) ,
Intra-Family Loans ,
IRS ,
Limited Liability Company (LLC) ,
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 ,
Decanting ,
DSUEA ,
Estate Tax ,
Federal Reserve ,
Grantor Trusts ,
Income Taxes ,
Interest Rates ,
Intra-Family Loans ,
Investment Adviser ,
IRS ,
Portability ,
Self-Canceling Installment Note ,
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
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
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