The 7520 rate for February 2019 is 3.2%. This is an decrease from January, when the rate was 3.4%. A chart showing historical rates since 2008 is here.
Some estate planning techniques benefit from declining rates. Grantor Retained Annuity Trusts (GRATs), sales to grantor trusts, and Charitable Lead Annuity Trusts (CLATs) perform better when interest rates are lower. On the other hand, Qualified Personal Residence Trusts (QPRTs) and Charitable Remainder Annuity Trusts (CRATs) do better when rates are higher.
Source: Rev. Rul. 2019-04 (pdf)
Posted by Joel D. Roettger, JD, LLM, EPLS