Glossary Item Box

Advanced Help Send comments on this topic.

IRC Section 7520 Rate

 

Enter the interest rate that the IRS publishes for valuation of an annuity or remainder interest. This rate is used to calculate the remainder interests for Charitable Remainder Trusts (CRATS and CRUTS), Grantor Retained Trusts (GRATS and GRUTS), Qualified Personal Residence Trusts (QPRTS), and annuities or income that continues after death.

 

 


© 2006 Impact Technologies Group, Inc. All Rights Reserved.