Rates published by the Treasury Department used to value interests applicable to many estate planning techniques, including grantor retained annuity trusts (GRATs), charitable lead trusts, and intrafamily loans (including loans to grantor trusts) are currently at an all-time low. For example, the hurdle rate for GRATs is currently 1.4%, and the applicable interest rate for a 9-year intrafamily loan is currently 1.2%. Low interest rates, coupled with the increased gift and GST exemptions, make many planning opportunities particularly attractive.
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