“The Intelligent Investor” published in the October 3, 2009 Wall Street Journal says that “… with yields near lows, now is the time to stop moaning about the lack of income and to start turning rock-bottom interest rates to your advantage.”

The article discusses self-cancelling installment notes (SCINs), grantor retained annuity trusts (GRATs) and intentionally defective grantor trusts (IDGTs).

These techniques, when used properly, move assets out of your estate at discounted prices so that less of your estate is subject to estate tax when you die.

Speak to your estate planning attorney before interest rates rebound. Or, call a tax lawyer; call Mitchell A. Port at (310) 559-5259.