What goes down must come up – Estate planning in a low interest rate environment
Abstract: The financial markets have always been cyclical. When interest rates are low, it’s a sure bet that they’ll rise again, given time. Key federal rates have dropped this year to their lowest level in several years. So now is a good time to consider wealth-transfer strategies that lock in these low rates, such as family loans, grantor retained annuity trusts, charitable lead annuity trusts and sales to grantor trusts. This article details these strategies.