[Download] "Estate Planning During Turbulent Times" by Florida Bar Journal " eBook PDF Kindle ePub Free
eBook details
- Title: Estate Planning During Turbulent Times
- Author : Florida Bar Journal
- Release Date : January 01, 2008
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 72 KB
Description
Low interest rates, especially when coupled with depressed stock and real estate markets, can create wealth transfer opportunities. For various wealth transfer techniques, the Internal Revenue Service assumes that a certain minimum interest rate is in effect. To the extent that an investment return can be earned that is greater than the minimum interest rate, wealth can be transferred to the next generation tax-free. This article will discuss, in general terms, various wealth transfer opportunities, such as intra-family loans, outright gifts, sales to intentionally defective grantor trusts (IDGTs), grantor retained annuity trusts (GRATs) and charitable lead annuity trusts (CLATs), that may be appropriate during this turbulent economic environment.