The September 2024 Section 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs and GRATs is 4.8%, a decrease from the August 2024 rate of 5.2%. The September applicable federal rate (“AFR”) for use...more
9/6/2024
/ Administrative Procedure Act ,
AFR ,
Beneficiaries ,
Chevron Deference ,
Compliance ,
Confidentiality Policies ,
Connecticut ,
Decanting ,
Declaratory Relief ,
Delaware ,
Due Process ,
Estate Planning ,
Federal Taxes ,
Florida ,
Grantor Retained Annuity Trusts (GRATs) ,
Interest Rates ,
IRS ,
Long Arm Statute ,
Loper Bright Enterprises v Raimondo ,
Probate ,
Proposed Regulation ,
Settlement Agreements ,
Trustees ,
Trusts ,
Uniform Trust Code ,
Vesting ,
Wealth Management
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
September 2019 Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split-Interest Charitable Trusts -
The September Section 7520 rate for use with estate planning techniques such as CRTs,...more
9/9/2019
/ AFR ,
Beneficiaries ,
Estate Planning ,
Estate Tax ,
Fiduciary Duty ,
Grantor Retained Annuity Trusts (GRATs) ,
Interest Rates ,
IRS ,
MA Supreme Judicial Court ,
Trusts ,
Uniform Trust Code ,
Wealth Management
Supreme Court Ruling in North Carolina Department of Revenue v. Kimberley Rice Kaestner 1992 Family Trust, 588 U.S. [TBD] and its Relevance to Income Taxation of Accumulated Income in California Trusts -
The Supreme Court...more
7/5/2019
/ Beneficiaries ,
Domestic Asset Protection Trust (DAPT) ,
Due Process ,
Estate Tax ,
Exclusive Control ,
Forum State ,
In-State Beneficiaries ,
Income Taxes ,
Internal Revenue Code (IRC) ,
Life Insurance ,
Minimum Contacts ,
North Carolina Department of Revenue v The Kimberley Rice Kaestner 1992 Family Trust ,
SCOTUS ,
State Taxes ,
Trust Distributions ,
Trustees ,
Trusts ,
Uniform Trust Code
April Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split Interest Charitable Trusts -
The April § 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs and...more
4/12/2019
/ Arms Length Transactions ,
Estate Planning ,
Governor Cuomo ,
Grantor Retained Annuity Trusts (GRATs) ,
Grantor Trusts ,
Interest Rates ,
Intra-Family Loans ,
IRS ,
Probate ,
State Budgets ,
Trusts ,
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
6/4/2018
/ Beneficiaries ,
Estate Tax ,
Grandfathered Status ,
Grantor Retained Annuity Trusts (GRATs) ,
Grantor Trusts ,
GST ,
Interest Rates ,
Intra-Family Loans ,
IRS ,
Safe Harbors ,
Trusts ,
Wealth Management