As a result of the Federal Reserve Bank's recent stimulus and interest rate decreases in response to the coronavirus, intra-family loans can be used to transfer wealth to future generations with no gift tax consequences as...more
3/19/2020
/ Coronavirus/COVID-19 ,
Estate Planning ,
Exclusions ,
Exemptions ,
Federal Reserve ,
Financial Stimulus ,
Gift Tax ,
Gift-Tax Return ,
Interest Rates ,
Internal Revenue Code (IRC) ,
Intra-Family Loans ,
Tax Exemptions ,
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
February 2020 Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split-Interest Charitable Trusts -
The February Section 7520 rate for use with estate planning techniques such as CRTs,...more
2/3/2020
/ AFR ,
Charitable Trusts ,
Estate Planning ,
Grantor Retained Annuity Trusts (GRATs) ,
Inheritance ,
Interest Rates ,
Intra-Family Loans ,
Probate Code ,
Retirement Plan ,
SECURE Act ,
Surviving Spouse ,
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
October 2019 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
9/30/2019
/ 401k ,
Cause of Action Accrual ,
Corporate Taxes ,
Digital Assets ,
Estate Planning ,
Estate Tax ,
Fraudulent Concealment ,
Gift Tax ,
Grantor Retained Annuity Trusts (GRATs) ,
Grantor Trusts ,
Interest Rates ,
IRS ,
Revocable Trusts ,
Subject Matter Jurisdiction ,
Surrogate's Court ,
Tortious Interference ,
Unjust Enrichment ,
Wealth Management
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
9/9/2019
/ AFR ,
Beneficiaries ,
Estate Planning ,
Estate Tax ,
Fiduciary Duty ,
Grantor Retained Annuity Trusts (GRATs) ,
Interest Rates ,
IRS ,
MA Supreme Judicial Court ,
Trusts ,
Uniform Trust Code ,
Wealth Management
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
/ AFR ,
Alimony ,
Annuities ,
Bankruptcy Court ,
Beneficiaries ,
Divorce ,
Estate Planning ,
Estate Tax ,
Federal Trade Commission (FTC) ,
Grantor Retained Annuity Trusts (GRATs) ,
Interest Rates ,
Intra-Family Loans ,
IRS ,
Lump Sum Payments ,
Trustees ,
Wealth Management
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
/ Arms Length Transactions ,
Estate Planning ,
Governor Cuomo ,
Grantor Retained Annuity Trusts (GRATs) ,
Grantor Trusts ,
Interest Rates ,
Intra-Family Loans ,
IRS ,
Probate ,
State Budgets ,
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
/ AFR ,
Divorce ,
Estate Planning ,
Grantor Retained Annuity Trusts (GRATs) ,
Interest Rates ,
IRS ,
Life Insurance ,
Priority Guidance Plan ,
Private Letter Rulings ,
QTIP Trusts ,
U.S. Treasury ,
Wealth Management
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
/ Anti-Abuse Rule ,
Charitable Trusts ,
Estate Planning ,
Estate Tax ,
Grantor Retained Annuity Trusts (GRATs) ,
Grantor Trusts ,
Interest Rates ,
Intra-Family Loans ,
IRS ,
Life Insurance ,
Surviving Spouse ,
Tax Cuts and Jobs Act ,
Trust Distributions ,
Wealth Management
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
/ Beneficiaries ,
Estate Tax ,
Grandfathered Status ,
Grantor Retained Annuity Trusts (GRATs) ,
Grantor Trusts ,
GST ,
Interest Rates ,
Intra-Family Loans ,
IRS ,
Safe Harbors ,
Trusts ,
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 is...more
5/3/2018
/ AK Supreme Court ,
Estate Planning ,
Estate Tax ,
Family Businesses ,
Foreign Sales ,
Fraudulent Transfers ,
Grantor Retained Annuity Trusts (GRATs) ,
Grantor Trusts ,
GST ,
Individual Retirement Account (IRA) ,
Interest Rates ,
Nongrantor Trusts ,
OVDP ,
Voluntary Disclosure ,
Wealth Management
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
3/12/2018
/ AFR ,
Charitable Deductions ,
Estate Planning ,
Grantor Retained Annuity Trusts (GRATs) ,
Interest Rates ,
Itemized Deductions ,
Life Insurance ,
Limited Liability Company (LLC) ,
SALT ,
Section 162(f) ,
Section 162(m) ,
Self-Canceling Installment Note ,
Tax Cuts and Jobs Act ,
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