Proskauer Rose LLP | USA | 2 Jan 2024
The January applicable federal rate (“AFR”) for use with a sale to a defective grantor trust, self-canceling installment note (“SCIN”) or…
Proskauer Rose LLP | USA | 5 Dec 2023
On January 1, 2021, Congress enacted the Corporate Transparency Act (the “CTA”) as part of the Anti-Money Laundering Act of 2020 in the National…
Proskauer Rose LLP | USA | 9 Nov 2023
November Interest Rates for GRATS, Sales to Defective Grantor Trusts, Intra-Family Loans and Split-Interest Charitable Trusts The November Section…
Proskauer Rose LLP | USA | 2 Nov 2023
Estate, Gift and GST Tax Update What This Means for Your Current Will, Revocable Trust and Estate Plan The estate and gift tax regimes have been…
Proskauer Rose LLP | USA | 11 Sep 2023
The September 2023 Section 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs and GRATs is 5%, which was the same as the…
Proskauer Rose LLP | USA | 2 Aug 2023
The August 2023 Section 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs and GRATs is 5%, an increase from the July 2023…
Proskauer Rose LLP | USA | 2 May 2023
The May Section 7520 rate for use in estate planning techniques such as CRTs, CLTs, QPRTs and GRATs is 4.4%, a sharp drop from the April rate of 5.0%…
Proskauer Rose LLP | USA | 10 Apr 2023
The April Section 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs and GRATs is 5.0%. The April applicable federal rate…
Proskauer Rose LLP | USA | 1 Mar 2023
The March applicable federal rate (“AFR”) for use with a sale to a defective grantor trust, self-canceling installment note (“SCIN”) or intra-family…
Proskauer Rose LLP | USA | 3 Feb 2023
The February applicable federal rate (“AFR”) for use with a sale to a defective grantor trust, self-canceling installment note (“SCIN”) or…