Low interest rates present opportunities for your estate trusts

Last week we discussed some opportunities and incentives presented by The Coronavirus Aid, Relief and Economic Security Act (CARES) passed by Congress in late March 2020. This week we’ll focus on some opportunities presented by the historically low-interest rates that now exist.
When low rates are an advantage
Low-interest rates can be used for effective tax planning for higher net-worth individuals who need to remove assets from their taxable estates in a leveraged way and parents or gran