News & Analysis as of

GRATs

Pullman & Comley, LLC

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

Pullman & Comley, LLC on

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

Mitchell Silberberg & Knupp LLP

The Magic Hour For GRATs

There are not many things to be thankful for during the time of COVID-19, but Grantor Retained Annuity Trusts (or “GRATs”) are one of them. GRATs are a tax planning vehicle that allows the donor to transfer income-producing...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

Proskauer Rose LLP

Wealth Management Update - July 2020

Proskauer Rose LLP on

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

Lathrop GPM

Transferring Your Family or Closely Held Business: Part 1

Lathrop GPM on

Transition planning to a family member or other “insider” requires time and forethought to successfully handle both the financial and operational considerations of a family or closely held business. Transitioning ownership...more

Greenbaum, Rowe, Smith & Davis LLP

Wealth Transfer Strategies to Consider in the Age of COVID-19

The COVID-19 pandemic has disrupted our lives and shifted our priorities in an unprecedented manner.  Against this backdrop of uncertainty, though, opportunities in estate planning abound.  Basic planning documents, such as...more

Bass, Berry & Sims PLC

The COVID-19 Pandemic and Personal Planning

Bass, Berry & Sims PLC on

The coronavirus (COVID-19) has impacted the lives of millions across the globe, causing the loss of loved ones and livelihoods and heightening concerns for health and personal and financial safety. In these uncertain times,...more

Dickinson Wright

9th Circuit Affirms Decision Including Entire Value of GRAT in Decedent’s Gross Estate

Dickinson Wright on

On April 28, 2020, the U.S. Court of Appeals for the Ninth Circuit issued its opinion in Badgley v. U.S. In so doing, the Court affirmed a lower court determination that the entire date-of-death value of the assets of a...more

Chiesa Shahinian & Giantomasi PC

Wealth Transfer Planning Opportunities in the Current Environment

The current COVID-19 crisis and the resulting economic uncertainty have created significant wealth transfer opportunities for those high net worth families who are subject to the Federal estate and gift tax. The Federal...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

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

Thompson Coburn LLP

How COVID-19 presents estate planning opportunities

Thompson Coburn LLP on

Due to COVID-19, the world has changed dramatically in a short amount of time, including pandemic fears, a global economic slowdown and uncertainty as to when the economy will fully recover. The economic downturn puts more...more

Proskauer Rose LLP

Wealth Management Update - May 2020

Proskauer Rose LLP on

May 2020 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 significantly for May of 2020. The...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

Lathrop GPM

Legacy & Tax Planning in a Pandemic

Lathrop GPM on

A confluence of events has created an uncommon opportunity to transfer wealth and support charity: financial markets have declined because of the COVID-19 pandemic; in response, the Coronavirus Aid, Relief, and Economic...more

Dechert LLP

COVID-19 Coronavirus: Historically Low Interest Rates are Ideal for Estate Planning

Dechert LLP on

Interest rates that are used for loans to family members, loans to trusts and to value gifts to certain trusts have been further reduced as a result of market conditions driven by the COVID-19 pandemic. These historically low...more

Proskauer Rose LLP

Wealth Management Update - April 2020

Proskauer Rose LLP on

Assisting Your Clients in the COVID-19 World - Dear Advisors: We at Proskauer wish you health and safety during these tumultuous times. It is our hope that you are handling this new reality with as much normalcy as is...more

Varnum LLP

Estate Planning in a Low Interest Rate Environment

Varnum LLP on

As the crisis surrounding COVID-19 continues, most people have focused their attention on immediate critical issues, including concerns about health and safety for themselves and their loved ones, employment and their overall...more

Goulston & Storrs PC

Estate Planning Opportunities in the COVID-19 Era

Goulston & Storrs PC on

There is no question that COVID-19 has permeated every aspect of our personal and professional lives, causing mounting uncertainty and underscoring the importance of prioritizing the health of ourselves and our loved ones....more

Proskauer Rose LLP

Personal Planning Strategies - March 2020

Proskauer Rose LLP on

Clients and Friends: We at Proskauer wish you health and safety during these tumultuous times. It is our hope that you are handling this new reality with as much normalcy as is possible. We are sending you this...more

Ward and Smith, P.A.

Making Estate Planning Lemonade – Part II Opportunities in a Low Interest Rate Environment

Ward and Smith, P.A. on

We have previously discussed gifting as a way to make estate planning lemonade out of low asset value lemons. Today's focus is on how the COVID-19 pandemic-related, historically-low interest rates – in addition to low...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

Vandeventer Black LLP

COVID-19 Isolation – A Good Time to Review Your Estate Planning Documents

Vandeventer Black LLP on

Are you stuck at home, isolated from the public, and your normal social interactions?  Perhaps this would be a good time to review those old estate planning documents: your Will, Power of Attorney, Health Care Power of...more

Williams Mullen

[Webinar] Wealth Transfer Planning During the Pandemic: Change and Opportunity - April 2nd, 2:00 pm - 3:00 pm EST

Williams Mullen on

Our world has undergone a relatively immediate and significant change as a result of the COVID-19 pandemic. Businesses, financial markets, schools, health care systems, tax laws, and our daily lives have changed and been...more

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