The 7520 rate for January 2017 is 2.4%. A table showing historical 7520 rates since 2008 is here.
The effectiveness of various estate planning and charitable planning techniques is measured in terms of the 7520 rate. These techniques include Grantor Retained Annuity Trusts (GRATs), Qualified Personal Residence Trusts (QPRTs), Charitable Remainder Trusts (CRTs), and Charitable Lead Trusts (CLTs). If the assets transferred to these trusts appreciate faster than the 7520 rate in effect at the time of transfer, a plan would normally be considered successful in shifting value outside of a taxpayer’s estate for estate tax purposes. Fortunately, the 7520 tends to be low relative to market rates of return.
Source: Revenue Ruling 2017-2 (pdf)
Posted by Joel D. Roettger, JD, LLM, EPLS