News & Analysis as of

Estate Planning › Gift Tax › Interest Rates

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... more +
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 -
Ward and Smith, P.A.

Death and Taxes…and Planning Opportunities

Ward and Smith, P.A. on

Financial markets, political moods, and the world-at-large can take us on a roller coaster ride of ups and downs.  But savvy investors (and their estate planning counsel) know that – in the end – neither the bears nor bulls...more

Davis Wright Tremaine LLP

QPRTs: Take Advantage of Efficient Wealth Transfers While Rates Are Higher

Davis Wright Tremaine LLP on

In a high interest environment, a QPRT ("Qualified Personal Residence Trust") is a great tax strategy with a statutory basis, supported by both the Internal Revenue Code and its Regulations, that can allow taxpayers to make a...more

Davis Wright Tremaine LLP

DWT Estate Planning Update

Davis Wright Tremaine LLP on

From time to time, we provide updates in the estate planning area. While the November 2022 federal elections resulted in a divided Congress that dampens the likelihood of major federal tax legislation, we thought this would...more

Ballard Spahr LLP

2023: New Year, New Laws, and New Planning Opportunities

Ballard Spahr LLP on

Summary - A new year brings hope for positive change and new opportunities. With changes to estate and gift tax exemptions and the retirement laws, combined with the current and anticipated interest rate environment and...more

Neal, Gerber & Eisenberg LLP

Client Alert: Leveraging QPRTs in a High Interest Rate Environment

Neal, Gerber & Eisenberg LLP on

Leveraging QPRTs in a High Interest Rate Environment - A Qualified Personal Residence Trust, or “QPRT” is a planning strategy specifically authorized in the Internal Revenue Code that allows an individual to remove a...more

Proskauer Rose LLP

Wealth Management Update - December 2021

Proskauer Rose LLP on

Federal interest rates increased slightly for December of 2021 but remain fairly low historically. The December Section 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs and GRATs is 1.6%, which is...more

Proskauer Rose LLP

Wealth Management Update - November 2021

Proskauer Rose LLP on

Federal interest rates increased slightly for November of 2021. The November applicable federal rate ("AFR") for use with a sale to a defective grantor trust, self-canceling installment note ("SCIN") or intra-family loan with...more

Pullman & Comley, LLC

Why a Charitable Lead Trust is an Attractive Gift Vehicle

Pullman & Comley, LLC on

A charitable lead trust (CLT) is a vehicle in which a donor funds a trust that makes fixed payments to charity over a specified period of time.  The designated charity receives the benefits in the early years, while the...more

Pullman & Comley, LLC

Four Key Estate Planning Issues We're Following in 2021

Pullman & Comley, LLC on

The past twelve months have demonstrated that a solid estate plan, which includes steps to protect your wealth, can help you feel better prepared and provide a sense of control during times of economic uncertainty.  As we...more

Adler Pollock & Sheehan P.C.

Is Now the Right Time to Forgive Intrafamily Loans?

Adler Pollock & Sheehan P.C. on

Whether you made intrafamily loans years ago or perhaps this year in response to a loved one’s financial troubles due to the COVID-19 pandemic, consider forgiving those loans. Why? A record-high gift and estate tax exemption...more

Farrell Fritz, P.C.

Intra-Family Loan: A Gift Alternative In Turbulent Times?

Farrell Fritz, P.C. on

Woe to Us? We live in strange times. The coronavirus pandemic hit the United States hard, the scientific community fears a second round later this year, and there have been wildly differing estimates over when an...more

Blank Rome LLP

Low Interest Rate Gift Planning

Blank Rome LLP on

While clients still have all of 2020 to take advantage of annual exclusion gifts (currently $15,000 per donee) and the increased lifetime gift tax exemption (now $11,580,000 per taxpayer), practitioners may wish to recommend...more

Lathrop GPM

Trusts, Estates & Legacy Planning Updates - Spring 2020

Lathrop GPM on

Estate Planning Opportunities with Historically Low Interest Rates - Many of the sophisticated estate planning strategies designed to reduce gift and estate tax exposure are tied to interest rates of the month in which...more

Blank Rome LLP

Update: Low Interest Rate Gift Planning

Blank Rome LLP on

Current very low interest rates create significant opportunities to shift wealth to junior generations. While you still have all of 2020 to take advantage of annual exclusion gifts ($15,000 per donee) and the increased...more

Goulston & Storrs PC

Low Interest Rates and Asset Values Create Unique Opportunity for Gift Planning

Goulston & Storrs PC on

The spread of the coronavirus has impacted the health and financial well-being of people worldwide.  The safety and security of oneself and one’s family are naturally of critical importance during these times....more

A&O Shearman

Current Estate Planning Opportunities

A&O Shearman on

Our primary concern during this highly unusual time is that you and your family are safe and sound. We urge you to remain as cautious and well-informed as possible. As always, we remain available to assist with your estate...more

Neal, Gerber & Eisenberg LLP

Client Alert: Lowered Interest Rates, Market Declines and Increased Exemptions Present an Opportune Time for Tax Planning

Neal, Gerber & Eisenberg LLP on

The current economic environment may be an opportune time to implement certain planning techniques that could be enormously beneficial to you and your family from an estate and tax planning perspective. There are at least...more

Proskauer Rose LLP

Lowered Interest Rates Due To Coronavirus Makes Intra-family Loans an Effective Estate Planning Tool

Proskauer Rose LLP on

As a result of the Federal Reserve Bank's recent stimulus and interest rate decreases in response to the coronavirus, intra-family loans can be used to transfer wealth to future generations with no gift tax consequences as...more

Proskauer Rose LLP

Wealth Management Update - December 2019

Proskauer Rose LLP on

December 2019 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,...more

Patterson Belknap Webb & Tyler LLP

2019 Year-End Trusts & Estates Update

Patterson Belknap Webb & Tyler LLP on

As we near the end of the year, we would like to share with you a few developments affecting trust and estate planning that may be of interest: Historically-Low Interest Rates. Treasury-prescribed interest rates applicable...more

Proskauer Rose LLP

Wealth Management Update - October 2019

Proskauer Rose LLP on

October 2019 Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split-Interest Charitable Trusts - The October Section 7520 rate for use with estate planning techniques such as CRTs, CLTs,...more

Proskauer Rose LLP

Wealth Management Update - December 2017

Proskauer Rose LLP on

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

Proskauer Rose LLP

Wealth Management Update - July 2017

Proskauer Rose LLP on

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

Proskauer Rose LLP

Wealth Management Update - June 2017

Proskauer Rose LLP on

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

Proskauer Rose LLP

Wealth Management Update - February 2017

Proskauer Rose LLP on

February Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split Interest Charitable Trusts - The February § 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs...more

26 Results
 / 
View per page
Page: of 2
Next »

"My best business intelligence, in one easy email…"

Your first step to building a free, personalized, morning email brief covering pertinent authors and topics on JD Supra:
Sign up Log in
*By using the service, you signify your acceptance of JD Supra's Privacy Policy.
- hide
- hide