High Interest Rate Estate Planning Opportunities
Author: Klaralee R. Charlton
| CPE Credit: |
2 hours for CPAs
2 hours Federal Tax Related for EAs and OTRPs
2 hours Federal Tax Law for CTEC |
Interest rates have surged from historic lows to levels not seen in years, creating unique opportunities—and challenges—for estate planning. Techniques that were once overlooked, such as Charitable Remainder Trusts (CRTs) and Qualified Personal Residence Trusts (QPRTs), are now back in play, while others like GRATs and IDGTs may require reevaluation.
In this course, Klaralee Charlton will guide you through strategies to leverage higher interest rates for tax-efficient estate planning. You’ll learn how to identify opportunities for modifying existing plans, optimize estate tax savings, and advise clients on techniques that align with today’s economic environment. We’ll also explore informal planning considerations, including income tax mitigation and deductions during high-rate periods.
By the end of this course, you’ll have actionable insights to help clients achieve their goals and protect wealth in a changing interest rate landscape.
Per the IRS Education Provider Standards this course must be COMPLETED by 12/31/2028 to receive credits. NOTE: Go to My Professional Profile in your CCH CPELink account settings to ensure your name, and PTIN number; matches your PTIN card
Publication Date: February 2026
Topics Covered
- Explain of the difference between the various estate planning techniques used in high and low interest environments
- Description of how estate tax savings can be achieved by using advanced estate planning techniques
- Identify opportunities for clients to modify their current plans to take advantage of higher interest rates
- Summarize the benefits and detriments associated with higher interest rates for clients seeking tax saving estate planning opportunities
- Analysis of the preferable planning opportunities to assist clients to achieve their goals
Learning Objectives
- Explain how interest rates impact the selection of estate planning tools particularly as they relate to estate tax mitigation
- Identify the interaction of the AFR with the calculation of discounts and remainder interests
- Analyze the best estate planning tools for high and low-interest rate environments
- Explain how to advise clients on the pros and cons of using certain estate planning techniques to harness the power of higher interest rates
- Describe the importance of examining current estate plans to identify options for modification
Level
Intermediate
Instructional Method
Self-Study
NASBA Field of Study
Taxes (2 hours)
Program Prerequisites
A basic understanding of gift and estate tax will be helpful before taking this course.
Advance Preparation
None
