Practical Philanthropy

 

Information and Resources for Donors and Professional Advisors

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

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.

Download our guide to Estate Planning and Charitable Planning during a low-interest environment.

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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