Estate Planning in a Low Interest Rate Environment
The Federal Reserve has moved aggressively to push down both short- and long-term interest rates with the intent of increasing liquidity and spurring economic activity. One of the collateral benefits of lower interest rates is to optimize certain estate planning techniques over others. This program will provide you a practical guide to using certain estate planning techniques, including GRATS, CLATs and installment sales, in a low interest rate environment. The program will also discuss making and refinancing loans to family members and the often overlooked benefits of using a Qualified Personal Residence Trust (QPERT) during a period of low rates.
- How to capitalize on a low interest rate environment
- Optimal estate planning techniques when rates are low falling
- GRATS, CLATS, and installment sales
- Making and refinancing loans to family members
- The overlooked benefits of Qualified Personal Residence Trusts in a low interest rate environment
Laura Weintraub Beck is a Principal resident in the Greenwich, Connecticut, office of Cummings & Lockwood, LLC, where she practices in the area of estate planning, including business succession planning and planning for real estate holdings, estate administration, probate litigation and trust administration. She formerly practiced with the New York City law firm of Willkie Farr & Gallagher. She is a member of the Executive Committee of the Estates and Probate Section of the Connecticut Bar Association and a member of the Trusts & Estates section of the New York State Bar Association. Ms. Beck received her B.A. from Trinity College, her M.P.P. from the Kennedy School of Government at Harvard University, and her J.D. from Columbia Law School.
Howard M. Hujsa is a principal in the Bonita Springs, Florida office of Cummings & Lockwood LLC, where his practice focuses on estate and gift tax planning, tax-exempt organizations and the administration of estates and trusts. He has been certified by the Florida Bar as a Specialist in Wills, Trusts and Estates Law. Mr. Hujsa is a member of the board of directors of the Southwest Florida Chapter of the Society of Financial Service Professionals and the Greater Naples Area Planned Giving Counsel. He is also a frequent lecturer on the subjects of charitable giving, and trust and estate planning. Mr. Hujsa received his B.A. from the University of South Florida, his J.D. from the J.D., cum laude, from the University of Miami School of Law, and his LL.M. in Taxation from New York University School of Law.
