The 7520 rate has increased again. For April 2018, the 7520 rate is 3.2%. A chart showing historical rates since 2008 is here.
Some estate planning techniques benefit from rising rates. These include Qualified Personal Residence Trusts (QPRTs) and Charitable Remainder Annuity Trusts (CRATs). On the other hand, Grantor Retained Annuity Trusts (GRATs), sales to grantor trusts, and Charitable Lead Annuity Trusts (CLATs) perform worse when interest rates are higher.
Source: Rev. Rul. 2018-09 (pdf)
Posted by Joel D. Roettger, JD, LLM, EPLS