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Check out our summary of significant Internal Revenue Service (IRS) guidance and relevant tax matters for August 12, 2025 – August 20, 2025. August 15, 2025: The IRS issued Notice 2025-42, providing guidance consistent with...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
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
Federal interest rates increased slightly for December of 2021 but remain fairly low historically. The December Section 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs and GRATs is 1.6%, which is...more
When interest rates are low, intrafamily loans can be a good way to assist a relative (typically a child) with purchasing a house or a family business, and in certain circumstances they can be used to gift money to the next...more
Federal interest rates were largely stable in August of 2021.The August applicable federal rate ("AFR") for use with a sale to a defective grantor trust, self-canceling installment note ("SCIN") or intra-family loan with a...more
The 7520 rate for January 2021 remained at 0.6%. The January 2021 Applicable Federal Interest Rates can be found here. ...more
Woe to Us? We live in strange times. The coronavirus pandemic hit the United States hard, the scientific community fears a second round later this year, and there have been wildly differing estimates over when an...more
The 7520 rate for October 2020 remained at 0.4%. The October 2020 Applicable Federal Interest Rates can be found here. ...more
The 7520 rate for September 2020 remained at 0.4%. The September 2020 Applicable Federal Interest Rates can be found here. ...more
At this time, unless Congress acts, the current lifetime estate tax exemption amount of $11,580,000 is set to sunset in 2025, which means that in 2026 it will revert to $5,000,000 per person, adjusted for inflation. Many...more
The 7520 rate for August 2020 dropped to 0.4%. The August 2020 Applicable Federal Interest Rates can be found here. ...more
A confluence of events has created an uncommon opportunity to transfer wealth and support charity: financial markets have declined because of the COVID-19 pandemic; in response, the Coronavirus Aid, Relief, and Economic...more
The 7520 rate for May 2020 decreased to 0.8%. The May 2020 Applicable Federal Interest Rates can be found here. ...more
March 2020 Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split Interest Charitable Trusts - Important federal interest rates continue to hold relatively steady. The March Section 7520...more
The 7520 rate for March 2020 decreased to 1.8%. The March 2020 Applicable Federal Interest Rates can be found here....more
The 7520 rate for February 2020 increased to 2.2%. The November 2019 Applicable Federal Interest Rates can be found here....more
September 2019 Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split-Interest Charitable Trusts - The September Section 7520 rate for use with estate planning techniques such as CRTs,...more
August 2019 Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split Interest Charitable Trusts AFRs - Important federal interest rates continued to drop for August 2019. The August...more
December Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split Interest Charitable Trusts - Important federal interest rates continue to rise. The December applicable federal rate...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
The 7520 rate for May 2017 has decreased to 2.4%. The May 2017 Applicable Federal Interest Rates can be found here. ...more
The 7520 rate for April 2017 has increased to 2.6%. The April 2017 Applicable Federal Interest Rates can be found here. ...more
The 7520 rate for March 2017 has decreased to 2.4%. The March 2017 Applicable Federal Interest Rates can be found here. ...more
The 7520 rate for February 2017 has increased to 2.6%. The February 2017 Applicable Federal Interest Rates can be found below. ...more