February 2022 Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split-Interest Charitable Trusts....more
1/31/2022
/ AFR ,
Beneficiaries ,
Charitable Trusts ,
Decedent Protection ,
Estate Planning ,
Gift-Tax Exemption ,
Grantor Retained Annuity Trusts (GRATs) ,
Grantor Trusts ,
Interest Rates ,
Intra-Family Loans ,
Surrogate's Court ,
Tax Court ,
Tax Returns ,
Trust Distributions ,
Wealth Management ,
Wills
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
7/2/2020
/ Charitable Trusts ,
Coronavirus/COVID-19 ,
Estate Planning ,
Estate Tax ,
Executive Orders ,
Grantor Retained Annuity Trusts (GRATs) ,
Grantor Trusts ,
Interest Rates ,
Intra-Family Loans ,
IRS ,
Personal Property ,
Probate Code ,
Tax Court ,
Wealth Management
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
3/10/2020
/ AFR ,
Beneficiaries ,
Charitable Deductions ,
Charitable Trusts ,
Diversity Jurisdiction ,
Estate Planning ,
Estate Tax ,
Fiduciary Duty ,
Grantor Retained Annuity Trusts (GRATs) ,
Grantor Trusts ,
Interest Rates ,
Intra-Family Loans ,
IRS ,
Surrogate's Court ,
Tax Court ,
Trust Distributions ,
Wealth Management
December 2019 Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split-Interest Charitable Trusts -
The December Section 7520 rate for use with estate planning techniques such as CRTs,...more
12/3/2019
/ Child Support ,
Estate Planning ,
Generation-Skipping Transfer ,
Gift Tax ,
Grantor Retained Annuity Trusts (GRATs) ,
Grantor Trusts ,
Interest Rates ,
Internal Revenue Code (IRC) ,
Intra-Family Loans ,
IRS ,
Life Insurance ,
SD Supreme Court ,
Tax Court ,
Wealth Management
November 2019 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,...more
11/4/2019
/ Divorce ,
Estate Planning ,
Fair Market Value ,
Grantor Retained Annuity Trusts (GRATs) ,
Individual Retirement Account (IRA) ,
Internal Revenue Code (IRC) ,
Intra-Family Loans ,
Marital Assets ,
Mergers ,
Prenuptial Agreements ,
Publicly-Traded Companies ,
Tax Court ,
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
12/14/2016
/ Beneficiaries ,
Death Tax ,
Deceased Spousal Unused Exclusion ,
Decedent Protection ,
Digital Assets ,
Estate Tax ,
Estate-Tax Exemption ,
Executors ,
Gift-Tax Exemption ,
Gifts ,
Grantor Retained Annuity Trusts (GRATs) ,
High Net-Worth ,
Interest Rates ,
Intra-Family Loans ,
Irrevocable Trusts ,
IRS ,
Limited Liability Partnerships ,
Passwords ,
Portability ,
QTIP Trusts ,
Revocable Trusts ,
Sale of Assets ,
Social Media ,
Surviving Spouse ,
Tax Court ,
Tax Liability ,
UFADAA ,
Wealth Management ,
Wills
July Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split Interest Charitable Trusts -
The July § 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs and...more
6/29/2016
/ Bankruptcy Court ,
Beneficial Owner ,
Civil Unions ,
Court-Appointed Receivers ,
Customer Due Diligence (CDD) ,
Domestic Partnership ,
Estate Tax ,
Financial Institutions ,
FinCEN ,
Gift Tax ,
Grantor Retained Annuity Trusts (GRATs) ,
Intentionally Defective Grantor Trusts ,
Interest Rates ,
Intra-Family Loans ,
Legal Entities ,
Offshore Funds ,
Panama Papers ,
Private Foundations ,
Same-Sex Marriage ,
Split-Interest Charitable Trusts ,
Surviving Spouse ,
Tax Court ,
Terrorism Funding
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 ,
Estate Tax ,
Executors ,
Gift Tax ,
Grantor Retained Annuity Trusts (GRATs) ,
Intentionally Defective Grantor Trusts ,
Interest Rates ,
Intra-Family Loans ,
Irrevocable Trusts ,
IRS ,
Self-Canceling Installment Note ,
Split-Interest Charitable Trusts ,
Tax Court ,
Valuation
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
/ Divorce ,
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
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
8/3/2015
/ American Taxpayer Relief Act ,
Choice-of-Law ,
Decanting ,
DSUEA ,
Estate Tax ,
Federal Reserve ,
Grantor Trusts ,
Income Taxes ,
Interest Rates ,
Intra-Family Loans ,
Investment Adviser ,
IRS ,
Portability ,
Self-Canceling Installment Note ,
Tax Court ,
Testamentary Trust ,
Trusts
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...more
6/14/2015
/ AFR ,
Charitable Deductions ,
Charitable Remainder Trust ,
Deductions ,
Estate Tax ,
Grantor Retained Annuity Trusts (GRATs) ,
Interest Rates ,
Intra-Family Loans ,
Split-Interest Charitable Trusts ,
Tax Court ,
Tax Deductions ,
Trusts