02/05/2012 07:00:00 PM EST
February Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split Interest Charitable Trusts
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The February § 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs and GRATs is 1.4%. This is the same as the January rate. The applicable federal rate ("AFR") for use with a sale to a defective grantor trust, self
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