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ARTICLE · 30 MARCH 2016

Wealth Management Update (March 2016)

Proskauer Rose LLP
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March Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split Interest Charitable Trusts

United StatesWealth Management
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
Jay Waxenberg
Jay Waxenberg
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March Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split Interest Charitable Trusts

The March § 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs and GRATs is 1.8%, which is a decrease from January's and February's rate of 2.2%. The March 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 1.47%, down from 1.81%.

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

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