The August section 7520 rate of 0.4% is a new record low and the combination of depressed asset values and incredibly low interest rates present what may be once in a lifetime estate and charitable planning opportunities.  In his LISI Webinar, St. Louis lawyer Larry Katzenstein, a partner at Thompson Coburn LLP and author of Tiger Tables software, will lead you through the numbers. 

 

Larry will review the following topics in his content-packed, 90-minute webinar:

• Key takeaways from historically low interest rates
• The Charitable Lead Trust in a low-interest rate environment
  • Basic requirements of CLTs
  • Income taxation of CLTs
  • Lead trust technical requirements
    • Commutation
    • Excise taxes
  • Grantor lead trusts
  • Non-grantor lead trusts
  • GST considerations
• Other Do-Now Techniques
  • Renegotiate Old Family Loans
  • Make Gifts of Depressed Assets
  • Sell Depressed Assets to Family Members
  • Sales to Intentionally Defective Grantor Trusts (“IDGTs”)
  • GRATs
  • Private Annuities
  • Self-cancelling installment notes
  • Sales of remainder interests
  • Other charitable planning implications
    • Gifts of a Remainder In A Personal Residence
    • Charitable gift annuities
    • Charitable Remainder Annuity Trusts

 

There will be no CE for this webinar


For those who have a conflict with the date/time, The session will be recorded. Simply register and you will have unlimited access to the recording.

Although they are scheduled for a particular time and date - once purchased - they can be viewed at ANY TIME!.