Joshua B. Glaser

1 week ago | mondaq.com | Joshua B. Glaser |Albert W Gortz |David Pratt |Mitchell M Gaswirth

The April 2025 Section 7520 rate for use with estate planningtechniques such as CRTs, CLTs, QPRTs and GRATs is 5.00%, which is0.40% less than the March 2025 rate.

Jan 7, 2025 | mondaq.com | Joshua B. Glaser |Albert W Gortz |David Pratt |Mitchell M Gaswirth

The January 2025 Section 7520 rate for use with estate planningtechniques such as CRTs, CLTs, QPRTs and GRATs is 5.2%, an increasefrom the December 2024 rate of 5.0%.

Nov 27, 2024 | jdsupra.com | Nathaniel Birdsall |Mitchell M Gaswirth |Joshua B. Glaser

December 2024 Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split-Interest Charitable TrustsThe December Section 7520 rate for use in estate planning techniques such as CRTs, CLTs, QPRTs and GRATs is 5.00%, an increase from the November rate of 4.40%.

Jan 3, 2024 | jdsupra.com | Nathaniel Birdsall |Mitchell M Gaswirth |Joshua B. Glaser

January 2024 Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split Interest Charitable TrustsThe January 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 note having a duration of 3-9 years (the mid-term rate, compounded annually) is 4.37%, down from 4.82% in December 2023.