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Estate Planning › Tax Planning › Intra-Family Loans

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 -
Proskauer Rose LLP

Wealth Management Update - May 2022

Proskauer Rose LLP on

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

Stoel Rives LLP

Gift Planning in 2022

Stoel Rives LLP on

Each year, the IRS considers inflationary adjustments to the estate and gift tax exemption amount and gift tax annual exclusion amount. As you consider estate planning or making gifts during the new year, here are the numbers...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

Farella Braun + Martel LLP

[Webinar] Estate Planning During Uncertain Times - September 22nd, 9:00 am - 10:00 am PT

Farella Braun + Martel LLP on

Estate planning for vineyard and winery owners has come to the forefront during this unpredictable pandemic and in light of the upcoming general election. There may be things out of your control, but your estate plan isn’t...more

Bilzin Sumberg

Move Forward with Your Estate Tax Planning Before it is Too Late

Bilzin Sumberg on

While it is hard to imagine there could be anything advantageous about today's uncertainties and depressed asset values, the following factors, coupled with historically low interest rates...more

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

The Family Loan Shark

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

This episode speaks on how to leverage the Applicable Federal Rate (AFR) in the taxpayer's favor. ...more

Farrell Fritz, P.C.

Wills, Trusts & Estates: Plain and Simple – Estate Planning In The Time Of Coronavirus

Farrell Fritz, P.C. on

This is a surrealistic time for most of us, but we will come out on the “other side” and we still need to plan for the future. We should continue to take at least basic steps to plan our estates, like preparing wills and/or...more

Troutman Pepper

Estate Planning Opportunities in a COVID-19 Environment

Troutman Pepper on

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

Bradley Arant Boult Cummings LLP

Intra-Family Loans: An Estate Planning Strategy in a Low-Interest-Rate Environment

Bradley Arant Boult Cummings LLP on

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

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