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The January 2023 Section 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs and GRATs is 4.6%, a decrease from the December 2022 rate of 5.2%.

New yorkUnited statesMonroe countyWilliame demuth jrAlejandroj rojasU monroe ctyJennifer joyfieldsBetty amosMonroe county surrogate courtTax courtProskauer fiduciary litigation groupYork state department of taxationCalifornia superior courtOffice of tax shelterUs treasury departmentYork estate tax