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
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
2015 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 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
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
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
9/5/2014
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
April Interest Rates Hold Steady for GRATs, Sales to Defective Grantor Trusts, and Intra-Family Loans.
The April applicable federal rate ("AFR") for use with estate planning techniques such as CRTs, CLTs, QPRTs and...more
New York Significantly Changes its Estate Tax – No Decrease in Estate Tax for the Wealthy -
The New York State legislature has passed, and New York Governor Andrew M. Cuomo has signed, the Executive Budget for...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
Under Proposed changes to New York's Estate, Gift and Generation-Skipping Transfer Tax Rules, There Are Advantages to Making Gifts Before April 1, 2014
New Yorkers may have an unusual opportunity to make tax-favored...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
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