Doing the Math: Interest Rate Trends and Common Estate Planning Techniques, from Morrison & Foerster LLP

By Wendy M. Greenberg, Esq. , Morrison & Foerster LLP The interest rate used to determine actuarial valuations of certain retained or remainder interests for purposes of federal gift and estate tax, commonly referred to as the "7520 rate" and defined as 120% of the applicable federal...

Doing the Math: Interest Rate Trends and Common Estate Planning Techniques, from Morrison & Foerster LLP

By Wendy M. Greenberg, Esq. , Morrison & Foerster LLP The interest rate used to determine actuarial valuations of certain retained or remainder interests for purposes of federal gift and estate tax, commonly referred to as the "7520 rate" and defined as 120% of the applicable federal...

Wills and Trusts: Different Standards for Capacity?

By Genevieve M. Moore , Morrison & Foerster LLP It is more and more common for individuals to use a revocable trust instead of a Will as their primary estate planning document, particularly in California where we practice. Although there is an up-front cost to establishing the trust and transferring...

Wills and Trusts: Different Standards for Capacity?

By Genevieve M. Moore , Morrison & Foerster LLP It is more and more common for individuals to use a revocable trust instead of a Will as their primary estate planning document, particularly in California where we practice. Although there is an up-front cost to establishing the trust and transferring...