Falling Back in Love With Certain Estate Planning Strategies in a Falling Interest Rate Environment

Private client partner Lisa Presser and associate Brian Balduzzi co-authored an article for The Legal Intelligencer titled “Falling Back in Love With Certain Estate Planning Strategies in a Falling Interest Rate Environment.”

In the article, the co-authors discuss the potential Jan. 1, 2026, sunset of the Tax Cuts and Jobs Act of 2017 (TCJA) and the reduction of the federal estate and gift tax exemption to $5 million, indexed for inflation (estimated to be approximately $7.2 million), and urge advisers to consider whether grantor retained annuity trusts (GRATs), charitable lead trusts (CLTs), intra-family loans, and sales to intentionally defective grantor trusts (IDGTs) should be re-evaluated and re-considered for high-net-worth families.

The full article is available to The Legal Intelligencer subscribers.