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Estate Planning Opportunities: Impact of a Low-Interest Rate Environment and COVID-19

Use the following form and the booklet on Charitable Lead Trusts will be emailed to you directly.

What’s Inside?

Interest rates that are used to calculate the gift tax deduction in estate planning strategies are at historically low levels in response to the slowdown of the economy and the onset of the pandemic in 2020. As a result, there is a planning opportunity for practitioners who work with charitably inclined clients who wish to transfer significant wealth to their heirs at a reduced gift or estate tax cost. This guide will demonstrate that through a charitable lead trust, clients can benefit charity now and minimize gift and estate taxes in shifting wealth to the next generation.

This guide addresses the complexities of estate planning in the midst of a low-interest rate environment and COVID-19.

Topics Include

  • Charitable Lead Trusts
  • Permissible Beneficiaries
  • Inter Vos or Testamentary Charitable Lead Trusts
  • Term of the Trust
  • Annuity or Unitrust Interest
  • Grantor or Nongrantor Trust
  • Funding the Trust
  • Gift Tax Consequences

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