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 ,
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Grantor Trusts ,
Income Taxes ,
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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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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
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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
The Corporate Transparency Act (CTA), passed into law on January 1, 2021 in an effort to crack down on money laundering and other financial crimes, requires certain entities to report their beneficial owners to the federal...more
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
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American Bar Association (ABA) ,
Beneficiaries ,
Decanting ,
Declaratory Relief ,
Due Process ,
Estate Planning ,
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Intra-Family Loans ,
Irrevocable Trusts ,
IRS ,
Loper Bright Enterprises v Raimondo ,
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Probate ,
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