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
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
Estate, Gift and GST Tax Update -
What This Means for Your Current Will, Revocable Trust and Estate Plan -
The estate and gift tax regimes have been permanent and unified since the passage of The American Taxpayer...more
11/29/2018
/ Estate Planning ,
Estate Tax ,
Generation-Skipping Transfer ,
Gift Tax ,
Income Taxes ,
Individual Retirement Account (IRA) ,
IRS ,
Proposed Regulation ,
State Taxes ,
Tax Cuts and Jobs Act ,
Tax Planning ,
U.S. Treasury
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 and...more
10/9/2018
/ Anti-Abuse Rule ,
Charitable Trusts ,
Estate Planning ,
Estate Tax ,
Grantor Retained Annuity Trusts (GRATs) ,
Grantor Trusts ,
Interest Rates ,
Intra-Family Loans ,
IRS ,
Life Insurance ,
Surviving Spouse ,
Tax Cuts and Jobs Act ,
Trust Distributions ,
Wealth Management
With over a century of combined experience, the lawyers of Proskauer's Private Client Services Department regularly provide their diverse clientele – from business entrepreneurs and corporate executives to sports figures and...more
9/10/2018
/ 501(c)(3) ,
Charitable Donations ,
Estate Planning ,
Estate Tax ,
Generation-Skipping Transfer ,
Income Taxes ,
Internal Revenue Code (IRC) ,
Investment Adviser ,
IRS ,
Private Foundations ,
Self-Dealing ,
Strategic Planning ,
Succession Planning ,
Tax Planning ,
Trump Administration
July Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-family Loans and Split Interest Charitable Trusts (Rev. Rul. 2018-16) -
The July § 7520 rate for use with estate planning techniques such as CRTs,...more
7/6/2018
/ Alimony ,
Estate Planning ,
Income Taxes ,
Individual Retirement Account (IRA) ,
Intentionally Defective Grantor Trusts ,
Internal Revenue Code (IRC) ,
Intra-Family Loans ,
Marriage ,
Self-Canceling Installment Note ,
Surviving Spouse ,
Taxable Distributions ,
Trust Protector Actions ,
Trustees
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