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Recent Commentary
Rate for Charitable Calculations Remains Static at 4.6%
In Rev. Rul. 2026-3, the Service announced the Section 7520 rate for February will remain static at 4.6%. The average rate for 2026 is 4.6%.
IRS Updates Applicable Federal Rates for February 2026
The IRS has announced the Applicable Federal Rates for February 2026, including the Section 7520 rate of 4.6%.
New Life for an Old Insurance Policy (Part II)
Donors transfer a life insurance policy to a charitable remainder unitrust and avoid income tax on the surrender of the policy. They are also able to obtain a current income tax charitable deduction, increase their retirement cash flow, and create a lasting legacy to support the treatment of brain tumors.
Section 68 - An Update-
When the OBBBA was enacted this past summer, we addressed whether the "new" Section 68 applies to estates and trusts. Despite any logical arguments to the contrary, it appears that it does.