News & Analysis as of

Grantor Retained Annuity Trusts (GRATs) Wealth Management Beneficiaries

Proskauer Rose LLP

Wealth Management Update - December 2024

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December 2024 Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split-Interest Charitable Trusts - The December Section 7520 rate for use in estate planning techniques such as CRTs, CLTs,...more

Proskauer Rose LLP

Wealth Management Update - September 2024 - 2

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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

Proskauer Rose LLP

Wealth Management Update - September 2024

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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

Proskauer Rose LLP

Wealth Management Update - November 2023

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

Proskauer Rose LLP

Wealth Management Update - September 2022 - 2

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

Proskauer Rose LLP

Wealth Management Update - February 2022

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

Proskauer Rose LLP

Wealth Management Update - October 2021

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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

Proskauer Rose LLP

Wealth Management Update - June 2021

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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

Stoel Rives LLP

Time to Plan for Year-End Gifts

Stoel Rives LLP on

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

Proskauer Rose LLP

Wealth Management Update - September 2020

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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

Troutman Pepper Locke

Estate Planning Opportunities in a COVID-19 Environment

Troutman Pepper Locke 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

Jackson Walker

Estate Planning Still Matters

Jackson Walker on

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

Farrell Fritz, P.C.

Wealth Transfer Opportunities with Devalued Assets

Farrell Fritz, P.C. on

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

Proskauer Rose LLP

Wealth Management Update - March 2020

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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

Proskauer Rose LLP

Wealth Management Update - September 2019

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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

Proskauer Rose LLP

Wealth Management Update - August 2019

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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

Proskauer Rose LLP

Wealth Management Update - June 2018

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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 - December 2016

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

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