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
8/12/2019
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Trustees ,
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April Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split Interest Charitable Trusts -
The April § 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs and...more
4/12/2019
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IRS ,
Probate ,
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Trusts ,
Wealth Management ,
Wills
December Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split Interest Charitable Trusts -
Important federal interest rates continue to rise. The December applicable federal rate...more
12/12/2018
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Divorce ,
Estate Planning ,
Grantor Retained Annuity Trusts (GRATs) ,
Interest Rates ,
IRS ,
Life Insurance ,
Priority Guidance Plan ,
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QTIP Trusts ,
U.S. Treasury ,
Wealth Management
Estate, Gift and GST Tax Update -
What This Means for Your Current Will, Revocable Trust and Estate Plan -
The estate and gift tax regimes have been permanent and unified since the passage of The American Taxpayer...more
11/29/2018
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Estate Tax ,
Generation-Skipping Transfer ,
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IRS ,
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Tax Cuts and Jobs Act ,
Tax Planning ,
U.S. Treasury
October Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split Interest Charitable Trusts -
The October § 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs and...more
10/9/2018
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Charitable Trusts ,
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Grantor Trusts ,
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IRS ,
Life Insurance ,
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Tax Cuts and Jobs Act ,
Trust Distributions ,
Wealth Management
With over a century of combined experience, the lawyers of Proskauer's Private Client Services Department regularly provide their diverse clientele – from business entrepreneurs and corporate executives to sports figures and...more
9/10/2018
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Charitable Donations ,
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IRS ,
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Self-Dealing ,
Strategic Planning ,
Succession Planning ,
Tax Planning ,
Trump Administration
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
6/4/2018
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IRS ,
Safe Harbors ,
Trusts ,
Wealth Management
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
12/19/2017
/ Alternative Minimum Tax ,
Charitable Trusts ,
Corporate Taxes ,
Estate Planning ,
Estate Tax ,
Generation-Skipping Transfer ,
Gift Tax ,
Grantor Retained Annuity Trusts (GRATs) ,
Grantor Trusts ,
Income Taxes ,
Interest Rates ,
IRS ,
Self-Dealing ,
Tax Deductions ,
Tax Reform ,
Wealth Management
September Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split Interest Charitable Trusts - The September § 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs and...more
9/6/2017
/ Charitable Donations ,
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Generation-Skipping Transfer ,
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GST ,
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Interest Rates ,
Intra-Family Loans ,
IRS ,
Split-Interest Charitable Trusts ,
Statute of Limitations ,
Tax Exemptions ,
Tax Liens ,
Trump Administration ,
U.S. Treasury ,
Wealth Management
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
8/2/2017
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Electronic Records ,
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Fiduciary Duty ,
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Grantor Trusts ,
Interest Rates ,
Intra-Family Loans ,
IRS ,
Residency Status ,
Split-Interest Charitable Trusts ,
State Taxes ,
Sunset Provisions ,
Wealth Management ,
Wills
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
6/7/2017
/ AFR ,
Attorney-Client Privilege ,
Charitable Trusts ,
Estate Planning ,
Estate Tax ,
Fiduciary Duty ,
Gift Tax ,
Grantor Retained Annuity Trusts (GRATs) ,
Grantor Trusts ,
Interest Rates ,
Intra-Family Loans ,
IRS ,
Life Insurance ,
Trust Distributions ,
Wealth Management
May Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split Interest Charitable Trusts -
The May § 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs and GRATs...more
5/10/2017
/ Appraisal ,
Conflicts of Interest ,
Declaratory Judgments ,
Divorce ,
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Fine Art ,
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Gambling ,
Gift Tax ,
Grantor Trusts ,
Income Taxes ,
Interest Rates ,
Intra-Family Loans ,
IRS ,
Split-Interest Charitable Trusts ,
Tax Appeals ,
Tax Refunds ,
Testamentary Transfers ,
Transfer Taxes ,
Trust Funds ,
Valuation ,
WA Supreme Court ,
Wealth Management
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
2/4/2017
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Closing Protection Letters ,
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Grantor Trusts ,
Holographic Wills ,
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IRS ,
Laptop Computers ,
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Reformation ,
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Tax Liens ,
Tax Returns ,
Trustees ,
Wealth Management ,
Wills
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
12/14/2016
/ Beneficiaries ,
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Decedent Protection ,
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Gifts ,
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High Net-Worth ,
Interest Rates ,
Intra-Family Loans ,
Irrevocable Trusts ,
IRS ,
Limited Liability Partnerships ,
Passwords ,
Portability ,
QTIP Trusts ,
Revocable Trusts ,
Sale of Assets ,
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Tax Court ,
Tax Liability ,
UFADAA ,
Wealth Management ,
Wills
2017 Estate, Gift and GST Tax Update: What This Means for Your Current Will, Revocable Trust and Estate Plan -
As we previously reported, the American Taxpayer Relief Act of 2012 (the "Act") made the following permanent:...more
12/6/2016
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IRC Section 2704 ,
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IRS ,
Portability ,
Property Tax ,
Required Minimum Distributions ,
Tax Exemptions ,
Wills
October 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
10/1/2016
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Estate Planning ,
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IRS ,
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Modification ,
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Reformation ,
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Self-Certification ,
Split-Interest Charitable Trusts ,
Tax Debt ,
Trusts ,
Wealth Management
September Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split Interest Charitable Trusts -
The September § 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs...more
8/31/2016
/ Beneficiary Designations ,
Civil Unions ,
Clear and Convincing Evidence ,
Community Property ,
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Estate Tax ,
Federal v State Law Application ,
Individual Retirement Account (IRA) ,
Intent ,
Intra-Family Loans ,
IRA Rollovers ,
IRS ,
Revocable Trusts ,
Same-Sex Marriage ,
Settlors ,
Step-Up Basis ,
Surviving Spouse ,
Tax Deductions ,
Trusts ,
Wills
On August 2, 2016, the Treasury Department and the Internal Revenue Service (the "IRS") issued proposed regulations under section 2704 (the "Proposed Regulations") of the Internal Revenue Code of 1986, as amended (the...more
8/11/2016
/ Discounts ,
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Family Trusts ,
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IRS ,
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S-Corporation ,
Transfer Restrictions ,
Transfer Taxes ,
U.S. Treasury ,
Valuation
Low Interest Rates Yield Wealth Transfer Opportunities -
Low interest rates can create wealth transfer opportunities. For various wealth transfer techniques, the IRS assumes that a certain minimum interest rate is in...more
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
6/2/2016
/ Buy-Sell Agreements ,
Carry Forward ,
Digital Assets ,
Estate Planning ,
Family Businesses ,
Fiduciary Duty ,
Final Rules ,
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Immunity ,
Income Taxes ,
Intentionally Defective Grantor Trusts ,
Interest Rates ,
Intra-Family Loans ,
IRS ,
Life Insurance ,
New Legislation ,
Private Foundations ,
Program Related Investments (PRIs) ,
Revocable Trusts ,
Split Dollar ,
Split-Interest Charitable Trusts ,
Surviving Spouse ,
Tax Liens ,
Trusts
March Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split Interest Charitable Trusts -
The March § 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs and...more
3/24/2016
/ Appraisal ,
Charitable Deductions ,
Collateral Estoppel ,
Conservation Easements ,
Gifts ,
Grantor Retained Annuity Trusts (GRATs) ,
Income Taxes ,
Interest Rates ,
Internal Revenue Code (IRC) ,
Intra-Family Loans ,
IRS ,
Split-Interest Charitable Trusts ,
Tax Court ,
Tax Returns
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
2/9/2016
/ Art ,
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Interest Rates ,
Intra-Family Loans ,
Irrevocable Trusts ,
IRS ,
Self-Canceling Installment Note ,
Split-Interest Charitable Trusts ,
Tax Court ,
Valuation
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,...more
November Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split Interest Charitable Trusts -
The November § 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs...more
11/13/2015
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Estate-Tax Exemption ,
Gift-Tax Exemption ,
Grantor Retained Annuity Trusts (GRATs) ,
Interest Rates ,
Intra-Family Loans ,
Irrevocable Trusts ,
IRS ,
QTIP Trusts ,
Split-Interest Charitable Trusts ,
Tax Court
October Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split Interest Charitable Trusts -
The October § 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs...more
10/6/2015
/ Charitable Deductions ,
Charitable Remainder Trust ,
Estate Tax ,
Executors ,
Grantor Retained Annuity Trusts (GRATs) ,
Grantor Trusts ,
Income Taxes ,
Interest Rates ,
Internal Revenue Code (IRC) ,
Intra-Family Loans ,
Irrevocable Trusts ,
IRS ,
Nongrantor Trusts ,
Refinancing ,
Split-Interest Charitable Trusts ,
Surface Transportation and Veterans Health Care Choice Improvement Act ,
Tax Court ,
Tax Planning ,
Testamentary Trust