Wealth Management Update

March 2026 AFRs and 7520 Rate

The March 2026 Section 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs and GRATs is 4.80%, which is 0.20% higher than the February 2026 rate. The March 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 3.59%, up from 3.56% in February;
• 3 to 9 years (the mid-term rate, compounded annually) is 3.93%, up from 3.86% in February; and
• 9 years or more (the long-term rate, compounded annually) is 4.72%, up from 4.70% in February.

New York Medical Aid in Dying Act

Statutory Framework and Purpose