EST2418. Here Comes the Freeze: How a Changing Interest Rate Environment Affects GRATs, QPRTs, Installment Sales and Other Gift Planning Techniques

For a decade, estate planning advisors operated in an interest rate environment where the applicable federal rate (and Section 7520 rate) were historically low and essentially stable. Over the last two years, that environment has changed, with interest rates increasing and showing signs of volatility month-to-month, which can have real world impacts on how clients achieve their objectives. This session will tackle the world of planning in a changing interest rate environment with a focus on the analysis of advanced estate planning techniques that thrive — or falter — as interest rates change.

Learning Objectives:

• Evaluate the role interest rates play in the success or failure of advanced estate planning techniques
• Assess the trusts, transfers, and planning opportunities most suited for changing interest rate environments