News & Analysis as of

Charitable Lead Annuity Trust

Pillsbury Winthrop Shaw Pittman LLP

Estate and Tax Planning 2023 Update: Act While You Can

Although the IRS is now on high alert for wealthy individuals, new and existing planning opportunities are available, such as tax-free gifts and other advantageous planning. Wealthy individuals and families should take...more

Dechert LLP

Use It or (Potentially) Lose It: Inflation Hikes Provide Unprecedented Estate Planning Opportunities

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There are more estate planning opportunities as a result of inflation-adjusted figures recently released by the IRS. The gift, estate, and generation-skipping transfer (“GST”) tax exemption amounts are each increasing to...more

Fox Rothschild LLP

Internal Revenue Service Unveils “Dirty Dozen” Tax Scams for 2022

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The Internal Revenue Service has announced the first installment of its annual “Dirty Dozen” list of tax scams. Published every year, the “Dirty Dozen” comprises the twelve most prevalent tax scams that taxpayers may...more

Adler Pollock & Sheehan P.C.

CLTs: A Charitable Trust That Takes the Lead

Are you inclined to help a charity for a period of time without ultimately giving up the property? Consider the benefits of a charitable lead trust (CLT). This type of trust is essentially the opposite of the charitable...more

Chambliss, Bahner & Stophel, P.C.

Not Another Estate Planning Article on the Pending Reduction of the Lifetime Exemption

If you aren’t keeping up with the IRS’ release of federal interest rates, they recently announced the applicable federal rates (AFR) for March 2021. March’s AFR for mid-term notes is 0.62%. For reference, just a year ago, as...more

McGuireWoods LLP

Charitable Lead Annuity Trusts: Planning Opportunities in Today’s Low-Interest-Rate Environment

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As the pandemic continues to hinder nonprofits’ ability to fundraise effectively and connect with supportive donors, a charitable lead annuity trust can be a vehicle to provide immediate and ongoing funding to charities, as...more

Foley & Lardner LLP

Charitable Planning In the Year of a Business Sale – Part 2 of 2

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Part 1 of our Article addressed why a charitably-inclined client should make a gift to charity in the year of business sale. Having completed the analysis of when it is best to make a gift, some clients may hesitate to...more

Levenfeld Pearlstein, LLC

Post-Election Estate Planning Updates and What to Consider Before Year-End

Now that the election is over, it looks like we are going to have a Democratic President while the control of the Senate is still uncertain. If control of the Senate remains Republican, any immediate or significant changes to...more

Dechert LLP

COVID-19 Coronavirus: Historically Low Interest Rates are Ideal for Estate Planning

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Interest rates that are used for loans to family members, loans to trusts and to value gifts to certain trusts have been further reduced as a result of market conditions driven by the COVID-19 pandemic. These historically low...more

Flaster Greenberg PC

Finding Diamonds in the Rough: Estate Planning in Turbulent Times

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The general goal of estate planning is to transfer assets or future appreciation at little to no tax cost. With the current federal estate tax exemption of $11,580,000 per person, a lot of individuals do not need to engage...more

Williams Mullen

[Webinar] Wealth Transfer Planning During the Pandemic: Change and Opportunity - April 2nd, 2:00 pm - 3:00 pm EST

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Our world has undergone a relatively immediate and significant change as a result of the COVID-19 pandemic. Businesses, financial markets, schools, health care systems, tax laws, and our daily lives have changed and been...more

Sheppard Mullin Richter & Hampton LLP

Estate Planning In Turbulent Times

As we all learn to cope with the unprecedented changes to our daily lives imposed by the COVID-19 crisis, we want to assure you that the Sheppard Mullin estate planning team is thinking of you and stands ready to assist you...more

Lowenstein Sandler LLP

Estate, Gift, and Income Tax Planning in the Time of COVID-19

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First, and most important, we are thinking of all of our clients and friends and hoping everyone is safe and healthy at this challenging time. We have heard the following statement frequently of late: “Never let a crisis...more

Bradley Arant Boult Cummings LLP

Charitable Lead Annuity Trusts: A Potential Win-Win for Your Assets

In this final installment in our three-part series, we discuss the planning technique known as Charitable Lead Annuity Trusts (CLATs). Like Intra-Family Loans and Grantor Retained Annuity Trusts (GRATs) described in previous...more

Troutman Pepper

Consider Your Options for Charitable Giving - Trusts and Estates Update Volume 2016, Issue 1

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There are many charitable giving options that are available to fit a donor’s specific goals. You do not have to be Bill Gates or Warren Buffett to make a difference in the world now and after you are gone. Most of our...more

Proskauer Rose LLP

Personal Planning Strategies - August 2016

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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

Gerald Nowotny - Law Office of Gerald R....

The Charitable Split Annuity – A Little Bit Country and a Little Bit Rock and Roll

I have written several articles discussing the powerful tax benefits of pooled income funds in the current low interest environment. I have also written on the tax benefits of charitable lead annuity trusts (CLAT). The pooled...more

Adler Pollock & Sheehan P.C.

When interest rates are low, it’s high time for estate planning

Interest rates remain at record lows, and while many experts believe they’ll begin to rise soon, it’s likely they’ll rise slowly. So it’s an ideal time to implement estate planning strategies that are most effective in a...more

Gerald Nowotny - Law Office of Gerald R....

End of the Line – Part II: Year End Tax Planning Strategies

This article is Part II in a series of tax planning strategies for year-end tax planning for the 2015 tax series. The article addresses the Pooled Income Fund (PIF) which as this article demonstrates, has surprising planning...more

Bradley Arant Boult Cummings LLP

Charitable Lead Annuity Trusts: An Estate Planning Strategy for a Low-Interest-Rate Environment

In the current economic environment, IRS-prescribed monthly interest rates for certain intra-family transactions are at historic lows. As a result, an excellent opportunity exists to transfer wealth to lower generation family...more

Saul Ewing Arnstein & Lehr LLP

Extremely Low Interest Rates: Your Estate Planning Opportunity is NOW

Janet Yellen this…. Janet Yellen that – good for business, bad for savers. In March 2015, the rates the IRS requires be used for estate planning are as low as ever. There are three estate planning opportunities that thrive on...more

Adler Pollock & Sheehan P.C.

Now’s the time for a charitable lead trust

Affluent families who wish to give to charity while minimizing gift and estate taxes should consider a charitable lead trust (CLT). These trusts are most effective in a low-interest-rate environment, so conditions for taking...more

Gerald Nowotny - Law Office of Gerald R....

The Waters of March -The Benefits of Owning Life Insurance within a Cascading Charitable Lead Annuity Trusts (CLATs)

...I recall hearing Bossa Nova as a ten year old at my neighbor’s house in the Panama Canal Zone – Sergio Mendes and Brazil 66. The Waters of March is one of many great songs written by Antonio Carlos Jobim and sung by Elis...more

Gerald Nowotny - Law Office of Gerald R....

Give unto Caesar (but not a Dollar More!)-The Benefits and Planning Dexterity of the Charitable Lead Annuity Trust

Overview - I have to admit that I was a pretty good high school Latin student. In fact it may have been my best subject. When I got to West Point, I was in for very rude awakening. Not only did I realize too late that...more

Proskauer Rose LLP

Wealth Management Update - December 2013

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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

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