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ARTICLE · 29 APRIL 2019

Wealth Management Update - April 2019

Proskauer Rose LLP
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The April § 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs and GRATs is 3.0%, which is a decrease from the March rate of 3.2%.

United StatesWealth Management
Nathan Brown
Nathan Brown
Albert Gortz
Albert Gortz
David Pratt
David Pratt
Lindsay Rehns
Lindsay Rehns
Mitchell Gaswirth
Mitchell Gaswirth
Andrew Katzenstein
Andrew Katzenstein
Nathaniel Birdsall
Nathaniel Birdsall
Stephanie Heilborn
Stephanie Heilborn
Henry Leibowitz
Henry Leibowitz
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April Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split Interest Charitable Trusts

The April § 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs and GRATs is 3.0%, which is a decrease from the March rate of 3.2%. The April 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 to 9 years (the mid-term rate, compounded semiannually) is 2.53%, down slightly from 2.57% in March.

The still relatively low § 7520 rate and AFRs continue to present potentially rewarding opportunities to fund GRATs in April with depressed assets that are expected to perform better in the coming years.

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