On August 2, 2016, the Treasury Department and the Internal Revenue Service (the "IRS") issued proposed regulations under section 2704 (the "Proposed Regulations") of the Internal Revenue Code of 1986, as amended (the...more
8/11/2016
/ Discounts ,
Dynasty Trust ,
Estate Planning ,
Family Limited Liability Companies ,
Family Trusts ,
Internal Revenue Code (IRC) ,
IRS ,
Proposed Regulation ,
S-Corporation ,
Transfer Restrictions ,
Transfer Taxes ,
U.S. Treasury ,
Valuation
Low Interest Rates Yield Wealth Transfer Opportunities -
Low interest rates can create wealth transfer opportunities. For various wealth transfer techniques, the IRS assumes that a certain minimum interest rate is in...more
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 GRATs...more
6/2/2016
/ Buy-Sell Agreements ,
Carry Forward ,
Digital Assets ,
Estate Planning ,
Family Businesses ,
Fiduciary Duty ,
Final Rules ,
Grantor Retained Annuity Trusts (GRATs) ,
Immunity ,
Income Taxes ,
Intentionally Defective Grantor Trusts ,
Interest Rates ,
Intra-Family Loans ,
IRS ,
Life Insurance ,
New Legislation ,
Private Foundations ,
Program Related Investments (PRIs) ,
Revocable Trusts ,
Split Dollar ,
Split-Interest Charitable Trusts ,
Surviving Spouse ,
Tax Liens ,
Trusts
March Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split Interest Charitable Trusts -
The March § 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs and...more
3/24/2016
/ Appraisal ,
Charitable Deductions ,
Collateral Estoppel ,
Conservation Easements ,
Gifts ,
Grantor Retained Annuity Trusts (GRATs) ,
Income Taxes ,
Interest Rates ,
Internal Revenue Code (IRC) ,
Intra-Family Loans ,
IRS ,
Split-Interest Charitable Trusts ,
Tax Court ,
Tax Returns
February Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split Interest Charitable Trusts -
The February § 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs...more
2/9/2016
/ Art ,
Estate Tax ,
Executors ,
Gift Tax ,
Grantor Retained Annuity Trusts (GRATs) ,
Intentionally Defective Grantor Trusts ,
Interest Rates ,
Intra-Family Loans ,
Irrevocable Trusts ,
IRS ,
Self-Canceling Installment Note ,
Split-Interest Charitable Trusts ,
Tax Court ,
Valuation
December Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split Interest Charitable Trusts -
The December § 7520 rate for use with estate planning techniques such as CRTs, CLTs,...more
November Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split Interest Charitable Trusts -
The November § 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs...more
11/13/2015
/ Divorce ,
Estate-Tax Exemption ,
Gift-Tax Exemption ,
Grantor Retained Annuity Trusts (GRATs) ,
Interest Rates ,
Intra-Family Loans ,
Irrevocable Trusts ,
IRS ,
QTIP Trusts ,
Split-Interest Charitable Trusts ,
Tax Court
October Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split Interest Charitable Trusts -
The October § 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs...more
10/6/2015
/ Charitable Deductions ,
Charitable Remainder Trust ,
Estate Tax ,
Executors ,
Grantor Retained Annuity Trusts (GRATs) ,
Grantor Trusts ,
Income Taxes ,
Interest Rates ,
Internal Revenue Code (IRC) ,
Intra-Family Loans ,
Irrevocable Trusts ,
IRS ,
Nongrantor Trusts ,
Refinancing ,
Split-Interest Charitable Trusts ,
Surface Transportation and Veterans Health Care Choice Improvement Act ,
Tax Court ,
Tax Planning ,
Testamentary Trust
September Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split Interest Charitable Trusts -
The September § 7520 rate for use with estate planning techniques such as CRTs, CLTs,...more
9/16/2015
/ Captive Insurance Company ,
Disclosure Requirements ,
Disregarded Entities ,
Estate Tax ,
Executors ,
Filing Deadlines ,
Grantor Trusts ,
Income Taxes ,
Intentionally Defective Grantor Trusts ,
Internal Revenue Code (IRC) ,
Intra-Family Loans ,
IRS ,
Limited Liability Company (LLC) ,
New Legislation ,
New Regulations ,
Real Estate Transfers ,
Reinsurance ,
Reporting Requirements ,
Self-Canceling Installment Note ,
Surface Transportation and Veterans Health Care Choice Improvement Act
August Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split Interest Charitable Trusts -
The August § 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs and...more
8/3/2015
/ American Taxpayer Relief Act ,
Choice-of-Law ,
Decanting ,
DSUEA ,
Estate Tax ,
Federal Reserve ,
Grantor Trusts ,
Income Taxes ,
Interest Rates ,
Intra-Family Loans ,
Investment Adviser ,
IRS ,
Portability ,
Self-Canceling Installment Note ,
Tax Court ,
Testamentary Trust ,
Trusts
Income Tax Considerations of Estate Planning Are More Important Than Ever -
Gifting assets during life will reduce the size of your taxable estate at death and, correspondingly, reduce your estate tax liability. But with...more
7/22/2015
/ Asset Transfer ,
Estate Planning ,
Estate Tax ,
Estate-Tax Exemption ,
Fair Market Value ,
Gift Tax ,
Gift-Tax Exemption ,
Grantor Trusts ,
Income Taxes ,
IRS ,
Lifetime Limits ,
Settlors ,
Tax Basis ,
Trusts
May Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split Interest Charitable Trusts -
The May § 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs and GRATs...more
November Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split Interest Charitable Trusts -
The November Section 7520 rate for use with estate planning techniques such as CRTs, CLTs,...more
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