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
The December § 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs and GRATs is 2.0%, which is unchanged from last month. The December applicable federal rate ("AFR") for use with a sale to a defective...more
12/13/2013
/ AFR ,
Annuities ,
Beneficiaries ,
Charitable Lead Annuity Trust ,
Choice-of-Law ,
Estate Planning ,
Fiduciary Duty ,
Good Faith ,
Grantor Retained Annuity Trusts (GRATs) ,
Intentionally Defective Grantor Trusts ,
Intra-Family Loans ,
IRS ,
Self-Canceling Installment Note ,
Trust Protector Actions ,
Trustees