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
/ Beneficiaries ,
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
/ 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
February 2025 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
2/6/2025
/ Estate Planning ,
Grantor Retained Annuity Trusts (GRATs) ,
Grantor Trusts ,
Internal Revenue Code (IRC) ,
IRS ,
Securities and Exchange Commission (SEC) ,
Securities Exchange Act ,
Securities Exchange Act of 1934 ,
Tax Planning ,
Tax Rates ,
Trusts ,
Wealth Management
September 2024 AFRs and 7520 Rate -
The September 2024 Section 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs and GRATs is 4.8%, a decrease from the August 2024 rate of 5.2%. The September...more
9/13/2024
/ AFR ,
American Bar Association (ABA) ,
Beneficiaries ,
Decanting ,
Declaratory Relief ,
Due Process ,
Estate Planning ,
Ethics ,
Grantor Retained Annuity Trusts (GRATs) ,
Grantor Trusts ,
Interest Rates ,
Intra-Family Loans ,
Irrevocable Trusts ,
IRS ,
Loper Bright Enterprises v Raimondo ,
Noncompliance ,
Probate ,
Proposed Regulation ,
Retirement ,
Settlement ,
Statutory Requirements ,
Unclean Hands ,
Uniform Trust Code ,
Wealth Management
The September 2024 Section 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs and GRATs is 4.8%, a decrease from the August 2024 rate of 5.2%. The September applicable federal rate (“AFR”) for use...more
9/6/2024
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AFR ,
Beneficiaries ,
Chevron Deference ,
Compliance ,
Confidentiality Policies ,
Connecticut ,
Decanting ,
Declaratory Relief ,
Delaware ,
Due Process ,
Estate Planning ,
Federal Taxes ,
Florida ,
Grantor Retained Annuity Trusts (GRATs) ,
Interest Rates ,
IRS ,
Long Arm Statute ,
Loper Bright Enterprises v Raimondo ,
Probate ,
Proposed Regulation ,
Settlement Agreements ,
Trustees ,
Trusts ,
Uniform Trust Code ,
Vesting ,
Wealth Management