News & Analysis as of September 21, 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

Death and Taxes…and Planning Opportunities

Ward and Smith, P.A. on 6/18/2024

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

Wealth Management Update - June 2023

Proskauer Rose LLP on 6/6/2023

June 2023 Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split-Interest Charitable Trusts - The June Section 7520 rate for use in estate planning techniques such as CRTs, CLTs, QPRTs...more

DWT Estate Planning Update

Davis Wright Tremaine LLP on 5/31/2023

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

Wealth Management Update - May 2023

Proskauer Rose LLP on 5/24/2023

May 2023 Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split-Interest Charitable Trusts - The May Section 7520 rate for use in estate planning techniques such as CRTs, CLTs, QPRTs and...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

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 - July 2022

Proskauer Rose LLP on 7/6/2022

July 2022 Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split Interest Charitable Trusts AFRs The July applicable federal rate (“AFR”) for use with a sale to a defective grantor trust,...more

Wealth Management Update - May 2022

Proskauer Rose LLP on 5/3/2022

The May Section 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs and GRATs is 3.0%, a sharp increase from the April rate of 2.2%. The May applicable federal rate (“AFR”) for use with a sale to a...more

Wealth Management Update - April 2022

Proskauer Rose LLP on 4/1/2022

April 2022 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,...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 - December 2021

Proskauer Rose LLP on 12/14/2021

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

Wealth Management Update - November 2021

Proskauer Rose LLP on 11/11/2021

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

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 - July 2021

Proskauer Rose LLP on 7/8/2021

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

Wealth Management Update - January 2021

Proskauer Rose LLP on 1/13/2021

January 2021 Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split Interest Charitable Trusts - Certain federal interest rates increased slightly for January of 2021 while others...more

Wealth Management Update - November 2020

Proskauer Rose LLP on 11/2/2020

November 2020 Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split Interest Charitable Trusts AFRs - Certain federal interest rates increased slightly for November of 2020, while...more

Personal Planning Strategies - October 2020

Proskauer Rose LLP on 10/7/2020

Top Ten Estate Planning Recommendations before the End of 2020 - If you have not already been inundated with invitations to webinars, articles and newsletters regarding the estate planning you should consider doing before...more

Wealth Management Update - October 2020

Proskauer Rose LLP on 10/7/2020

Important federal interest rates continue to hold relatively steady. The October Section 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs and GRATs is 0.4%, which is unchanged from a month ago....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

High Transfer Tax Exemptions and Low Interest Rates Create Numerous Estate Planning Opportunities

Pullman & Comley, LLC on 7/29/2020

At the present time, certain tax and economic conditions have converged that provide a uniquely favorable environment for some estate planning opportunities...more

Low Interest Rate Gift Planning

Blank Rome LLP on 7/22/2020

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

Wealth Management Update - July 2020

Proskauer Rose LLP on 7/2/2020

July 2020 Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intrafamily Loans and Split-Interest Charitable Trusts - The July Section 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs...more

Trusts, Estates & Legacy Planning Updates - Spring 2020

Lathrop GPM on 5/15/2020

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

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