David and Linda used the IRS Applicable Federal Rate to loan Emily $400,000 for a home, saving her an estimated $43,200 in interest over 30 years. AFR rates run between 1 and 2 percentage points below ...
Forbes contributors publish independent expert analyses and insights. Matthew F. Erskine is a trusts and estates attorney. In March 2025, the U.S. Tax Court delivered a pivotal ruling in Estate of ...
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