News & Analysis as of September 18, 2024

Grantor Retained Annuity Trusts (GRATs)

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Estate Planning is a process where individuals prepare or plan for the settlement of their personal affairs in the event of incapacitation or death. Estate plans typically include provisions relating to the disposition of assets, guardianship of minor children, and appointment of representatives to make medical and financial decisions. Effective estate planning can decrease tax liability and facilitate the probate process. less -

Wealth Management Update - September 2024 - 2

Proskauer Rose LLP on 9/13/2024

September 2024 AFRs and 7520 Rate - 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...more

Wealth Management Update - September 2024

Proskauer Rose LLP on 9/6/2024

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

Passing Assets and Accounts to Your Heirs Is About To Become Much More Difficult

Allen Barron, Inc. on 6/6/2024

If you are in the process of long-term estate planning or updating an existing estate plan, the process for passing assets and accounts to your heirs is about to become much more difficult and expensive. Presently, each...more

Trusts 101, Part 3 – Trust Acronyms Explained

Warner Norcross + Judd on 4/12/2024

Trusts serve a variety of tax, asset protection and estate planning purposes for families, and over the years different types of trusts have evolved to best serve families’ planning needs and objectives. Each type of trust...more

Wealth Management Update - September 2023

Proskauer Rose LLP on 9/13/2023

September 2023 AFRs and 7520 Rate - The September 2023 Section 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs and GRATs is 5%, which was the same as the August 2023 rate...more

Planning Strategies for a Low-Interest Rate Environment

Husch Blackwell LLP on 12/6/2022

Many estate planning strategies involve leveraging low interest rates in order to transfer the appreciation of an asset to beneficiaries free from transfer taxes. Generally, these techniques enable senior family members to...more

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

Dechert LLP on 11/23/2022

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

Estate Planning Techniques in a Higher Interest Rate Environment

Mitchell, Williams, Selig, Gates & Woodyard,... on 10/6/2022

One can hardly miss the high levels of inflation currently affecting our economy. Even for those who do not pay close attention to the news, where inflation could hardly be more covered, the price of nearly everything for...more

Wealth Management Update - February 2022

Proskauer Rose LLP on 1/31/2022

February 2022 Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split-Interest Charitable Trusts....more

Wealth Management Update - October 2021

Proskauer Rose LLP on 10/6/2021

October 2021 Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split Interest Charitable Trusts - Federal interest rates increased slightly for October of 2021. The October applicable...more

Wealth Management Update - June 2021

Proskauer Rose LLP on 6/8/2021

June 2021 Interest Rates for Sales to Defective Grantor Trusts, Intra-Family Loans, Split-Interest Charitable Trusts and GRATs - The June applicable federal rate ("AFR") for use with a sale to a defective grantor trust,...more

Proposed “For The 99.5% Act” Could Bring Significant Changes To Existing Federal Estate, Gift And Trust Tax Rules

Greenbaum, Rowe, Smith & Davis LLP on 4/30/2021

The recent introduction of Senator Bernie Sanders’s proposed tax reform bill, the “For the 99.5% Act,” brings the possibility of unprecedented changes to the tax and estate planning landscape by reducing existing federal...more

For The 99.5% Act – Is Change a Coming for the Estate Planning World?

Bilzin Sumberg on 3/26/2021

On March 25, 2021, Senator Bernie Sanders introduced legislation called “For the 99.5% Act.” This bill is aimed at the fortunes of the top 0.5% of wealthy Americans. ...more

Estate Planning Techniques To Consider In Anticipation Of Potential Changes To Estate And Gift Tax Law

Roetzel & Andress on 10/15/2020

The upcoming election has caused many taxpayers to be concerned regarding potential changes to the estate and gift tax law. Currently, the federal gift and estate tax exemption is $11.58 million per person. This is the...more

Time to Plan for Year-End Gifts

Stoel Rives LLP on 9/30/2020

The upcoming November election could bring significant changes in tax laws impacting estate and wealth-transfer planning for our clients. Don’t wait until after the election to consider making important decisions—by that...more

Wealth Management Update - September 2020

Proskauer Rose LLP on 9/3/2020

September Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intrafamily Loans and Split Interest Charitable Trusts - The September Section 7520 rate for use with estate planning techniques such as CRTs, CLTs,...more

Estate Planning Opportunities in a COVID-19 Environment

Troutman Pepper on 5/21/2020

COVID-19 has created uncertainty in many aspects of our daily lives and caused an unprecedented disruption to the economy. Financial markets have been turned upside down, asset values have dropped, and interest rates have...more

Estate Planning Still Matters

Jackson Walker on 4/29/2020

For many individuals, this is a difficult financial time. However, for those who have substantial wealth to transfer to younger generations, temporarily reduced asset values and historically low interest rates have created an...more

Wealth Transfer Opportunities with Devalued Assets

Farrell Fritz, P.C. on 3/30/2020

The COVID-19 pandemic continues to have far-reaching effects which are expected to be felt for months to come, if not longer. The economy has been hit hard and the stock market has seen a dramatic reduction in value. ...more

Wealth Management Update - March 2020

Proskauer Rose LLP on 3/10/2020

March 2020 Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split Interest Charitable Trusts - Important federal interest rates continue to hold relatively steady. The March Section 7520...more

Wealth Management Update - September 2019

Proskauer Rose LLP on 9/9/2019

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

Wealth Management Update - August 2019

Proskauer Rose LLP on 8/12/2019

August 2019 Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split Interest Charitable Trusts AFRs - Important federal interest rates continued to drop for August 2019. The August...more

Wealth Management Update - December 2013

Proskauer Rose LLP on 12/13/2013

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

Wealth Management Update - October 2013

Proskauer Rose LLP on 10/11/2013

The October § 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs and GRATs is 2.4%. This is up from September's 2.0% rate. The applicable federal rate ("AFR") for use with a sale to a defective...more

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