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
11/14/2023
/ AFR ,
Beneficiaries ,
Gift Tax ,
Grantor Retained Annuity Trusts (GRATs) ,
Intentionally Defective Grantor Trusts ,
Interest Rates ,
Intra-Family Loans ,
Marital Trusts ,
Revocable Trusts ,
Special Needs Trust ,
Split-Interest Charitable Trusts ,
Wealth Management
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 Relief Act of 2012 (the “2012 Act”). In...more
11/6/2023
/ American Taxpayer Relief Act of 2012 (ATRA) ,
Estate Planning ,
Estate Tax ,
Generation-Skipping Transfer ,
Gift Tax ,
Grantor Retained Annuity Trusts (GRATs) ,
Individual Retirement Account (IRA) ,
Inflation Adjustments ,
Required Minimum Distributions ,
Revocable Trusts ,
SECURE Act ,
Tax Cuts and Jobs Act ,
Tax Exemptions
March 2022 Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split-Interest Charitable Trusts....more
November 2020 Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split Interest Charitable Trusts AFRs -
Certain federal interest rates increased slightly for November of 2020, while...more
11/2/2020
/ Anti-Abuse Rule ,
Attorney-in-Fact ,
Constructive Trusts ,
Disinherit ,
Durable Power of Attorney ,
Estate Planning ,
Grantor Retained Annuity Trusts (GRATs) ,
Grantor Trusts ,
Inheritance ,
Interest Rates ,
Intra-Family Loans ,
Revocable Trusts ,
Self-Canceling Installment Note ,
Wealth Management
Effective July 1, 2020, there is a new law in Florida (Section 731.1065 of the Florida Probate Code) that treats "precious metals in any tangible form, such as bullion or coins, kept and acquired for their historical,...more
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
5/4/2020
/ Estate Tax ,
Generation-Skipping Transfer ,
Grantor Retained Annuity Trusts (GRATs) ,
Intentionally Defective Grantor Trusts ,
Intra-Family Loans ,
Irrevocable Trusts ,
Partnership Agreements ,
Private Letter Rulings ,
Revocable Trusts ,
Self-Canceling Installment Note ,
Wealth Management
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
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
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