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 ,
Estate Tax ,
Grandfathered Status ,
Grantor Retained Annuity Trusts (GRATs) ,
Grantor Trusts ,
GST ,
Interest Rates ,
Intra-Family Loans ,
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
/ AK Supreme Court ,
Estate Planning ,
Estate Tax ,
Family Businesses ,
Foreign Sales ,
Fraudulent Transfers ,
Grantor Retained Annuity Trusts (GRATs) ,
Grantor Trusts ,
GST ,
Individual Retirement Account (IRA) ,
Interest Rates ,
Nongrantor Trusts ,
OVDP ,
Voluntary Disclosure ,
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
Increase in Exemption from Estate, Gift and Generation-Skipping Transfer Taxes -
On December 22, 2017, the Tax Cuts and Jobs Act (the "Act") was signed into law. The Act implements a variety of significant tax reforms....more
2/26/2018
/ Estate Planning ,
Estate Tax ,
Estate-Tax Exemption ,
Generation-Skipping Transfer ,
Gift Tax ,
Gift-Tax Exemption ,
Income Taxes ,
Life Insurance ,
Marital Trusts ,
QTIP Trusts ,
Qualified Domestic Trust (QDOT) ,
SLAT ,
Tax Cuts and Jobs Act ,
Tax Deductions ,
Tax Exemptions ,
Wills
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 ,
Charitable Trusts ,
Corporate Taxes ,
Estate Planning ,
Estate Tax ,
Generation-Skipping Transfer ,
Gift Tax ,
Grantor Retained Annuity Trusts (GRATs) ,
Grantor Trusts ,
Income Taxes ,
Interest Rates ,
IRS ,
Self-Dealing ,
Tax Deductions ,
Tax Reform ,
Wealth Management
2018 Estate, Gift and GST Tax Update: What This Means for Your Current Will, Revocable Trust and Estate Plan -
As we previously reported, the American Taxpayer Relief Act of 2012 (the "Act") made the following permanent:...more
11/22/2017
/ Estate Planning ,
Estate Tax ,
Generation-Skipping Transfer ,
Gift Tax ,
Gift-Tax Exemption ,
Individual Retirement Account (IRA) ,
Proposed Legislation ,
Required Minimum Distributions ,
Strategic Planning ,
Tax Exemptions ,
Tax Planning ,
Trustees ,
Wills
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, QPRTs and...more
9/6/2017
/ Charitable Donations ,
Estate Tax ,
Executive Orders ,
Generation-Skipping Transfer ,
Gift Tax ,
Grantor Retained Annuity Trusts (GRATs) ,
GST ,
Intentionally Defective Grantor Trusts ,
Interest Rates ,
Intra-Family Loans ,
IRS ,
Split-Interest Charitable Trusts ,
Statute of Limitations ,
Tax Exemptions ,
Tax Liens ,
Trump Administration ,
U.S. Treasury ,
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) ,
Electronic Records ,
Estate Planning ,
Estate Tax ,
Fiduciary Duty ,
Gift Tax ,
Governor Carney ,
Governor Scott ,
Grantor Retained Annuity Trusts (GRATs) ,
Grantor Trusts ,
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 ,
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
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 ,
Conflicts of Interest ,
Declaratory Judgments ,
Divorce ,
Estate Tax ,
Federal v State Law Application ,
Fine Art ,
Foreign Persons ,
Gambling ,
Gift Tax ,
Grantor Trusts ,
Income Taxes ,
Interest Rates ,
Intra-Family Loans ,
IRS ,
Split-Interest Charitable Trusts ,
Tax Appeals ,
Tax Refunds ,
Testamentary Transfers ,
Transfer Taxes ,
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 ,
Beneficiary Designations ,
Charitable Trusts ,
Closing Protection Letters ,
Discovery Disputes ,
Estate Planning ,
Estate Tax ,
Fees ,
Gift Tax ,
Grantor Retained Annuity Trusts (GRATs) ,
Grantor Trusts ,
Holographic Wills ,
Interest Rates ,
IRS ,
Laptop Computers ,
Lien Priority ,
Nongrantor Trusts ,
Order To Compel ,
Personal Representatives ,
Private Letter Rulings ,
Reformation ,
Surrogate's Court ,
Tax Liens ,
Tax Returns ,
Trustees ,
Wealth Management ,
Wills
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
12/14/2016
/ Beneficiaries ,
Death Tax ,
Deceased Spousal Unused Exclusion ,
Decedent Protection ,
Digital Assets ,
Estate Tax ,
Estate-Tax Exemption ,
Executors ,
Gift-Tax Exemption ,
Gifts ,
Grantor Retained Annuity Trusts (GRATs) ,
High Net-Worth ,
Interest Rates ,
Intra-Family Loans ,
Irrevocable Trusts ,
IRS ,
Limited Liability Partnerships ,
Passwords ,
Portability ,
QTIP Trusts ,
Revocable Trusts ,
Sale of Assets ,
Social Media ,
Surviving Spouse ,
Tax Court ,
Tax Liability ,
UFADAA ,
Wealth Management ,
Wills
2017 Estate, Gift and GST Tax Update: What This Means for Your Current Will, Revocable Trust and Estate Plan -
As we previously reported, the American Taxpayer Relief Act of 2012 (the "Act") made the following permanent:...more
12/6/2016
/ Business Valuations ,
Estate Planning ,
Estate Tax ,
Family Businesses ,
Generation-Skipping Transfer ,
Gift Tax ,
Individual Retirement Account (IRA) ,
Intra-Family Loans ,
IRC Section 2704 ,
Irrevocable Trusts ,
IRS ,
Portability ,
Property Tax ,
Required Minimum Distributions ,
Tax Exemptions ,
Wills
October 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
10/1/2016
/ Attorney-Client Privilege ,
Estate Planning ,
Executors ,
Generation-Skipping Transfer ,
Grantor Retained Annuity Trusts (GRATs) ,
Income Taxes ,
Intentionally Defective Grantor Trusts ,
Interest Rates ,
Intra-Family Loans ,
IRA Rollovers ,
Irrevocable Trusts ,
IRS ,
Marital Status ,
Modification ,
Personal Liability ,
Power of Appointment ,
Private Letter Rulings ,
Reformation ,
Revocable Trusts ,
Same-Sex Marriage ,
Self-Certification ,
Split-Interest Charitable Trusts ,
Tax Debt ,
Trusts ,
Wealth Management
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, QPRTs...more
8/31/2016
/ Beneficiary Designations ,
Civil Unions ,
Clear and Convincing Evidence ,
Community Property ,
Constitutional Challenges ,
Estate Planning ,
Estate Tax ,
Federal v State Law Application ,
Individual Retirement Account (IRA) ,
Intent ,
Intra-Family Loans ,
IRA Rollovers ,
IRS ,
Revocable Trusts ,
Same-Sex Marriage ,
Settlors ,
Step-Up Basis ,
Surviving Spouse ,
Tax Deductions ,
Trusts ,
Wills
On August 2, 2016, the Treasury Department and the Internal Revenue Service (the "IRS") issued proposed regulations under section 2704 (the "Proposed Regulations") of the Internal Revenue Code of 1986, as amended (the...more
8/11/2016
/ Discounts ,
Dynasty Trust ,
Estate Planning ,
Family Limited Liability Companies ,
Family Trusts ,
Internal Revenue Code (IRC) ,
IRS ,
Proposed Regulation ,
S-Corporation ,
Transfer Restrictions ,
Transfer Taxes ,
U.S. Treasury ,
Valuation
Low Interest Rates Yield Wealth Transfer Opportunities -
Low interest rates can create wealth transfer opportunities. For various wealth transfer techniques, the IRS assumes that a certain minimum interest rate is in...more
July Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split Interest Charitable Trusts -
The July § 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs and...more
6/29/2016
/ Bankruptcy Court ,
Beneficial Owner ,
Civil Unions ,
Court-Appointed Receivers ,
Customer Due Diligence (CDD) ,
Domestic Partnership ,
Estate Tax ,
Financial Institutions ,
FinCEN ,
Gift Tax ,
Grantor Retained Annuity Trusts (GRATs) ,
Intentionally Defective Grantor Trusts ,
Interest Rates ,
Intra-Family Loans ,
Legal Entities ,
Offshore Funds ,
Panama Papers ,
Private Foundations ,
Same-Sex Marriage ,
Split-Interest Charitable Trusts ,
Surviving Spouse ,
Tax Court ,
Terrorism Funding
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
6/2/2016
/ Buy-Sell Agreements ,
Carry Forward ,
Digital Assets ,
Estate Planning ,
Family Businesses ,
Fiduciary Duty ,
Final Rules ,
Grantor Retained Annuity Trusts (GRATs) ,
Immunity ,
Income Taxes ,
Intentionally Defective Grantor Trusts ,
Interest Rates ,
Intra-Family Loans ,
IRS ,
Life Insurance ,
New Legislation ,
Private Foundations ,
Program Related Investments (PRIs) ,
Revocable Trusts ,
Split Dollar ,
Split-Interest Charitable Trusts ,
Surviving Spouse ,
Tax Liens ,
Trusts
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
2016 Estate, Gift and GST Tax Update -
What This Means for Your Current Will, Revocable Trust and Estate Plan -
As we previously reported, the American Taxpayer Relief Act of 2012 (the "Act") made the following...more
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