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ARTICLE · 14 JULY 2026

Wealth Management Update

Proskauer Rose LLP
Proskauer Rose LLP
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Proskauer Rose LLP

Proskauer Rose LLP

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This comprehensive legal update covers critical developments in estate planning, tax law, and trust administration. From new IRS interest rates and fee increases to landmark court decisions on trust validity and marital property, practitioners will find essential guidance on navigating complex estate and trust matters in an evolving regulatory landscape.

United StatesTax
Albert Gortz
Albert Gortz
Dara Howard
Dara Howard
Rachel J. Harris
Rachel J. Harris
Nathaniel Birdsall
Nathaniel Birdsall
Stephanie Heilborn
Stephanie Heilborn
Christiana Lazo
Christiana Lazo
Henry Leibowitz
Henry Leibowitz
Jay Waxenberg
Jay Waxenberg
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July 2026 Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split-Interest Charitable Trusts

The July Section 7520 rate for use in estate planning techniques such as CRTs, CLTs, QPRTs and GRATs is 5.2%, a slight increase from the June rate of 5%. The July applicable federal rate (“AFR”) for use with a sale to a defective grantor trust or infra-family loan with a note having a duration of:

  • 3 years or less (the short-term rate, compounded annually) is 4%, up from 3.85% in June.
  • 3 years to 9 years (the mid-term rate, compounded annually) is 4.35%, up from 4.13% in June.
  • 9 years or more (the long-term rate, compounded annually) is 4.98%, up from 4.87% in June.

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The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

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