Cummings & Lockwood LLC
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10 Opportunities to Take Advantage of IRS Interest Rates

November 2016

Author: Jessie A. Gilbert

In this presentation, Jessie A. Gilbert, a trusts and estates attorney with Cummings & Lockwood, discusses 10 ways to take advantage of IRS interest rates set by the IRS, including GRATs, sales, loans, private annuities, QPRTs, and charitable trusts.  (15:57)

Presentation Outline

 1.  Intra-Family Loan

 2.  Installment Sale to "Defective" Grantor Trust

 3.  Grantor Retained Annuity Trust (GRAT)

  •       Maximizing a GRAT
  •       GRAT vs. Sale to Grantor Trust:  A Comparison

 4.  Private Annuity

 5.  Self-Cancelling Installment Notes (SCIN)

 6.  Charitable Lead Annuity Trust (CLAT)

 7.  Charitable Gift Annuity

 8.  Charitable Remainder Trust (CRAT)

 9.  Qualified Personal Residence Trust (QPRT)

  •     Occupancy when QPRT Terms Ends

10.  Grantor Retained Income Trust (GRIT)