Estate planning in a low-interest-rate environment

Low interest rates create planning opportunities for estate planning and their clients. The techniques benefited by the current low interest rates include intra- family loans, SCINs, installment sales to grantor trusts, GRATs, CLATs and charitable gifts of personal residence remainders. With each of these techniques one concept is essential; the less the income interest is worth (due to low interest rates) the more the remainder interest is worth. This article discusses the mechanics of these techniques and how they flourish in a low interest environment...

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