Timing AFR-Sensitive Transactions Before October 31, 2026
The IRS released the November 2026 applicable federal rates (AFRs), [MF1.1] which are higher than October’s. Accordingly, any client planning an intrafamily loan, an installment sale to a grantor trust or a seller-financed sale has only a few days left to lock in October’s lower rates. Current Rate Change As published under IRC §1274(d), October…




