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
The May 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 April 2025 Section 7520 rate...more
5/2/2025
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Estate Planning ,
Estate Tax ,
Generation-Skipping Transfer ,
Gift Tax ,
Grantor Trusts ,
Income Taxes ,
Internal Revenue Code (IRC) ,
Tax Court ,
Tax Planning ,
Trusts
The April 2025 Section 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs and GRATs is 5.00%, which is 0.40% less than the March 2025 rate. The April applicable federal rate (“AFR”) for use with a...more
4/9/2025
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Beneficiaries ,
Charitable Donations ,
Divorce ,
Estate Planning ,
Grantor Trusts ,
Income Taxes ,
Interest Rates ,
Internal Revenue Code (IRC) ,
Prenuptial Agreements ,
Retirement Plan ,
Roth IRA ,
Tax Deductions ,
Tax Planning ,
Trusts
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
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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
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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
April Interest Rates for GRATS, Sales to Defective Grantor Trusts, Intra-Family Loans and Split-Interest Charitable Trusts -
The April Section 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs and...more
4/26/2023
/ AFR ,
Bittner v United States ,
FBAR ,
Grantor Retained Annuity Trusts (GRATs) ,
Grantor Trusts ,
Green Book ,
Intra-Family Loans ,
Long-Term Investment Funds ,
Price Inflation ,
SCOTUS ,
Short-Term Investments ,
Split-Interest Charitable Trusts ,
Transfer Taxes ,
Trusts ,
U.S. Treasury ,
Valuation