Press Room: Article

February 18, 2009

Interest Rate Considerations

With interest rates at or near all time lows, the time is ripe for considering the use of notes in conjunction with gift and estate tax planning.

The low rates make it possible currently to transfer property from one generation to the next at a very low cost. In addition, by combining low interest rate notes with other estate planning techniques, such as utilizing “defective” grantor trusts, grantor retained annuity trusts (GRATs for short), or family partnerships the value of property that may be transferred tax-free may be even greater…

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