Share on LinkedInShare on LinkedIn

ARTICLE · 09 FEBRUARY 2016

Wealth Management Update - February 2016

Proskauer Rose LLP
Proskauer Rose LLP
Contributor
Proskauer Rose LLP

Proskauer Rose LLP

Firm Overview Proskauer is an elite global law firm with more than 900 lawyers across key financial...

View firm profile
Explore more from Proskauer Rose LLP

On January 29, 2016, the IRS promulgated the final version of the new Form 8971 and its accompanying instructions.

United StatesWealth Management
Scott Bowman
Scott Bowman
Albert Gortz
Albert Gortz
George Karibjanian
George Karibjanian
David Pratt
David Pratt
Mitchell Gaswirth
Mitchell Gaswirth
Andrew Katzenstein
Andrew Katzenstein
Henry Leibowitz
Henry Leibowitz
Lisa Stern
Lisa Stern
Philip Susswein
Philip Susswein
+1 more
Author LinkedIn connections

February Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split Interest Charitable Trusts

The February § 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs and GRATs is 2.2%, which is the same as January's rate. The February 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 semiannually) is 1.81%, up from 1.80%.

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

We operate a free-to-view policy, asking only that you register in order to read all of our content. Please login or register to view the rest of this article.

Register for freeORLog in

View source

Related Articles

Legal Intelligence Newsletters: sign up for the latest legal and regulatory news on your chosen topics

Read more about

See more popular content from

Article

The Great Wealth Transfer: What An $84 Trillion Shift Between Generations Means For Your Estate Plan

As the Silent Generation and Baby Boomers prepare to transfer an estimated $84-90 trillion in wealth over the next two decades, families face critical decisions about estate planning, tax strategies, and asset protection. This comprehensive analysis explores how changing tax laws, evolving family structures, and complex asset portfolios require thoughtful planning to preserve wealth across generations while avoiding unnecessary taxes, legal disputes, and family conflicts.
United StatesWealth Management
Conn Kavanaugh Rosenthal Peisch & Ford LLP
Conn Kavanaugh Rosenthal Peisch & Ford LLP
Article

Using Offshore Trusts For Private Equity Investments And Wealth Preservation

High-net-worth individuals and private equity investors increasingly explore offshore trusts as sophisticated wealth planning tools that may provide enhanced asset protection, investment management flexibility, and multigenerational wealth preservation. Understanding the strategic benefits, tax implications, and compliance requirements of these complex structures is essential for entrepreneurs, executives, and families seeking to protect significant holdings while maintaining appropriate control and meeting
United StatesWealth Management
MGO CPA LLP
MGO CPA LLP
Article

Navigating Florida’s New Trust, Probate And Series LLC Statutes

Florida has enacted significant statutory changes affecting trust administration, probate procedures, and business entity formation. These reforms introduce streamlined nonjudicial processes for trustee discharge, expand access to simplified probate administration, and establish a new framework for protected series LLCs that offers enhanced asset protection and operational flexibility for estate planners and business owners.
United StatesWealth Management
Withers LLP
Withers LLP
Article

The Creator Economy Meets Estate Planning: Protecting And Transferring Digital Businesses

As the creator economy continues to expand, individuals who derive income from digital platforms face a critical estate planning question. For those who already have an estate plan, that plan may not adequately address the unique challenges of managing, valuing and transferring digital businesses, leaving these increasingly valuable assets vulnerable to confusion, lost revenue and family conflict.
United StatesWealth Management
Wiggin and Dana LLP
Wiggin and Dana LLP
Article

SEC Advances “Responsible Retailization” Through A Potential Accredited Investor Exam And Potential Regulated Fund Reforms

On September 30, 2026, the Securities and Exchange Commission (SEC) issued two rule proposals and five notices aimed at expanding investors’ access to private markets. The package would add ways to qualify as an accredited investor, including passing a new exam administered by the Financial Industry Regulatory Authority (FINRA), broaden performance-based compensation and modernize regulated funds, including interval funds and business development companies (BDCs).
United StatesFinance and Banking
Proskauer Rose LLP
Proskauer Rose LLP
Article

Parliament’s Position On SFDR 2.0

The European Parliament's Committee on Economic and Monetary Affairs has adopted its position on the Sustainable Finance Disclosure Regulation reform, establishing key divergences with the European Commission and Council on professional investor exemptions and fossil fuel investment criteria. With trilogue negotiations set to begin in October 2026, private markets managers face critical decisions about how to position their funds under the new three-category framework expected to take effect in early 2029.
United KingdomCorporate/Commercial Law
Proskauer Rose LLP
Proskauer Rose LLP
Article

DOL Pulls The Plug On Plan To Move FLSA Interpretations Out Of The CFR

The U.S. Department of Labor's Wage and Hour Division has withdrawn its controversial proposal to remove nine parts of longstanding Fair Labor Standards Act interpretive guidance from the Code of Federal Regulations. What does this reversal mean for employers who have relied on these decades-old interpretations, and how does the Supreme Court's Loper Bright decision reshape the legal weight of agency guidance going forward?
United StatesEmployment and HR
Proskauer Rose LLP
Proskauer Rose LLP
Article

False Claims Act Roundup Series: Q2 2026 – Federal And State Agencies Use Data To Operationalize Enforcement

The Department of Justice has operationalized its fraud-enforcement architecture through data analytics, targeting healthcare providers with multi-district strike forces, Medicare Advantage risk-adjustment actions, and accelerated qui tam review processes. How are federal and state agencies using publicly available data to drive False Claims Act enforcement, and what proactive steps should healthcare organizations take to identify and remediate potential exposure before becoming the focus of government atte
United StatesFood, Drugs, Healthcare, Life Sciences
Proskauer Rose LLP
Proskauer Rose LLP
Article

Separate Confidentiality Agreement Rendered Arbitration Agreement Unconscionable

A California Court of Appeal examined whether an arbitration agreement signed during employee onboarding was enforceable when paired with a confidentiality agreement that created a one-sided dispute resolution structure. The court analyzed both procedural and substantive unconscionability, focusing on how the combined documents favored the employer's ability to litigate certain claims while forcing the employee into arbitration for wage-and-hour disputes.
United StatesLitigation, Mediation & Arbitration
Proskauer Rose LLP
Proskauer Rose LLP