Estate Planning Issues With Intra-Family Loans and Notes

Authors

Stephen R. Akers
Philip J. Hayes

Abstract

Intra-family loans are quite prevalent, and can present significant estate planning opportunities. Loans among family members may seem simple, but they involve numerous complexities. The article addresses many of the complexities including estate, gift and income tax consequences of loans to both the lenders and borrowers in a wide variety of situations -- from simple cash loans to sophisticated sale transactions.

Recommended Citation

Akers, Stephen R. and Hayes, Philip J. (2012) "Estate Planning Issues With Intra-Family Loans and Notes," ACTEC Law Journal: Vol. 38: No. 2, Article 2.
Available at: https://scholarlycommons.law.hofstra.edu/acteclj/vol38/iss2/2