The July 2025 Section 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs and GRATs is 5.00%, which is the same as the June 2025 Section 7520 rate...more
7/7/2025
/ Beneficiaries ,
Estate Planning ,
Federal Funding ,
IRS ,
New Legislation ,
Probate ,
Proposed Legislation ,
Tax Court ,
Tax Credits ,
Taxation ,
Trusts ,
Wealth Management
March 2025 AFRs and 7520 Rate -
The March 2025 Section 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs and GRATs is 5.40%, which was the same as the February 2025 rate...more
3/10/2025
/ Charitable Organizations ,
Compliance ,
Estate Planning ,
Internal Revenue Code (IRC) ,
IRS ,
Private Foundations ,
Required Minimum Distributions ,
SECURE Act ,
Tax Court ,
Tax Planning ,
Tax Returns ,
Trusts ,
Valuation
December 2024 Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split-Interest Charitable Trusts -
The December Section 7520 rate for use in estate planning techniques such as CRTs, CLTs,...more
11/27/2024
/ Beneficiaries ,
Borrowers ,
Community Property ,
Death Benefits ,
Estate Tax ,
Grantor Retained Annuity Trusts (GRATs) ,
Insurance Brokers ,
Internal Revenue Code (IRC) ,
IRS ,
Probate ,
Promissory Notes ,
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
June 2024 Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split-Interest Charitable Trusts -
The June Section 7520 rate for use in estate planning techniques such as CRTs, CLTs, QPRTs...more
6/12/2024
/ Generation-Skipping Transfer ,
Gift Tax ,
Grantor Retained Annuity Trusts (GRATs) ,
Income Taxes ,
Individual Retirement Account (IRA) ,
Intentionally Defective Grantor Trusts ,
Interest Rates ,
Intra-Family Loans ,
IRS ,
Proposed Regulation ,
Required Minimum Distributions ,
Retirement Plan ,
SECURE Act ,
Split-Interest Charitable Trusts ,
Tax Exemptions ,
Wealth Management
September 2023 AFRs and 7520 Rate -
The September 2023 Section 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs and GRATs is 5%, which was the same as the August 2023 rate...more
9/13/2023
/ Beneficiaries ,
Estate Planning ,
Estate-Tax Exemption ,
Gift-Tax Exemption ,
Grantor Retained Annuity Trusts (GRATs) ,
Individual Retirement Account (IRA) ,
Inflation Adjustments ,
Intra-Family Loans ,
Irrevocable Trusts ,
IRS ,
Lending ,
SECURE Act ,
Wills
June 2023 Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split-Interest Charitable Trusts -
The June Section 7520 rate for use in estate planning techniques such as CRTs, CLTs, QPRTs...more
6/6/2023
/ Audits ,
Estate Planning ,
Grantor Retained Annuity Trusts (GRATs) ,
Grantor Trusts ,
Interest Rates ,
Internal Revenue Code (IRC) ,
Intra-Family Loans ,
IRS ,
S-Corporation ,
Split-Interest Charitable Trusts ,
Wealth Management
May 2023 Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split-Interest Charitable Trusts -
The May Section 7520 rate for use in estate planning techniques such as CRTs, CLTs, QPRTs and...more
The April Section 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs and GRATs is 5.0%. The April applicable federal rate (“AFR”) for use with a sale to a defective grantor trust or intra-family loan...more
4/12/2023
/ AFR ,
Estate Tax ,
FBAR ,
Gift Tax ,
Grantor Retained Annuity Trusts (GRATs) ,
Grantor Trusts ,
GST ,
Internal Revenue Code (IRC) ,
Intra-Family Loans ,
Irrevocable Trusts ,
IRS ,
Life Insurance ,
Living Trust ,
Split-Interest Charitable Trusts ,
Transfer Taxes ,
Trustees ,
U.S. Treasury ,
Wealth Management
February 2023 Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split Interest Charitable Trusts -
The February applicable federal rate (“AFR”) for use with a sale to a defective grantor...more
2/6/2023
/ AFR ,
Appeals ,
Grantor Retained Annuity Trusts (GRATs) ,
Grantor Trusts ,
Intra-Family Loans ,
IRS ,
Qualified Charitable Distributions ,
Retirement Plan ,
Roth IRA ,
SECURE Act ,
Settlement Agreements ,
Split-Interest Charitable Trusts ,
Wealth Management
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 2017, the Tax Cuts and Jobs Act (the "2017 Act") significantly increased the...more
12/15/2021
/ Crummey Trusts ,
Estate Planning ,
Estate Tax ,
Estate-Tax Exemption ,
Generation-Skipping Transfer ,
Gift Tax ,
Gift-Tax Exemption ,
Individual Retirement Account (IRA) ,
IRS ,
Required Minimum Distributions ,
Tax Planning