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ARTICLE · 09 DECEMBER 2025

Wealth Management Update

Proskauer Rose LLP
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The December 2025 Section 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs and GRATs is 4.6%, the same as in November.

United StatesWealth Management
Albert Gortz
Albert Gortz
Dara Howard
Dara Howard
Rachel J. Harris
Rachel J. Harris
Caroline Robbins
Caroline Robbins
Nathaniel Birdsall
Nathaniel Birdsall
Stephanie Heilborn
Stephanie Heilborn
Christiana Lazo
Christiana Lazo
Henry Leibowitz
Henry Leibowitz
Jay Waxenberg
Jay Waxenberg
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The December 2025 Section 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs and GRATs is 4.6%, the same as in November. The December applicable federal rate ("AFR") for use with a sale to a defective grantor trust or intra-family loan with a note having a duration of:

  • 3 years or less (the short-term rate, compounded annually) is 3.66%, down from 3.69% in November;
  • 3 to 9 years (the mid-term rate, compounded annually) is 3.79%, down from 3.83% in November; and
  • 9 years or more (the long-term rate, compounded annually) is 4.55%, down from 4.62% in November.

Inflation Adjustments for 20261

On October 9, 2025, the IRS released tax inflation adjustments for 2026, including as follows:

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