News & Analysis as of

Estate Planning SALT Grantor Retained Annuity Trusts (GRATs)

Estate Planning is a process where individuals prepare or plan for the settlement of their personal affairs in the event of incapacitation or death. Estate plans typically include provisions relating to the... more +
Estate Planning is a process where individuals prepare or plan for the settlement of their personal affairs in the event of incapacitation or death. Estate plans typically include provisions relating to the disposition of assets, guardianship of minor children, and appointment of representatives to make medical and financial decisions. Effective estate planning can decrease tax liability and facilitate the probate process.  less -
Offit Kurman

Major Estate Tax Changes Under the One Big Beautiful Bill Act

Offit Kurman on

The One Big Beautiful Bill Act (OBBBA), signed into law on July 4, 2025, is a sweeping piece of legislation spanning nearly 1,000 pages. It includes significant changes to federal estate and income tax laws that will affect...more

Proskauer Rose LLP

Wealth Management Update - August 2025

Proskauer Rose LLP on

August 2025 Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split-Interest Charitable Trusts - The August Section 7520 rate for use in estate planning techniques such as CRTs, CLTs,...more

Proskauer Rose LLP

Wealth Management Update - December 2020

Proskauer Rose LLP on

December 2020 Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split Interest Charitable Trusts AFRs - Certain federal interest rates increased slightly for December of 2020, while...more

Proskauer Rose LLP

Wealth Management Update - March 2018

Proskauer Rose LLP on

March Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split Interest Charitable Trusts - The March ยง 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs and...more

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