Subscribe Alumni Newsroom Offices Contact Us About Us Careers

Sectors

Energy & Infrastructure

Innovation in Energy & Infrastructure

Aerial view of a city at night with illuminated grid-like streets and buildings under a cloudy sky, lines and dots digitally added to emphasize the city grid layout, reflecting the structured precision found in top law offices.

Airport & Aviation

Aviation & Aircraft Transactions

Food & Beverage

Regulatory Compliance, Food Safety

Infringement Litigation, Leasing

Health Care & Life Sciences

Advances in Health Care & Life Sciences

Banking & Finance, Cannabis Litigation

Hospitality & Leisure

Hotels & Resorts, Golf Clubs

Sports & Entertainment

Sports Facility Development, Media Deals

Innovative Technology

Leveraging AI, Cloud Computing, Genomics

Generational Wealth, Wealth Management

Offshore Oil & Gas, Admiralty Law

Manufacturing

End-to-End Business Solutions

Fashion, Apparel & Beauty

Trademark, Manufacturing, Supply Chain

Racial Justice & Equity

Public Affairs, Small Business Services

All Practice Areas

Corporate

Corporate Overview

Capital Markets & Public Company Advisory Equity, Debt, Governance, Transactions

Employee Benefits & Executive Compensation Health Plans, 401 (k), and Pension Plans

Environmental Permitting, Environmental Litigation

Environmental, Social, and Governance (ESG) Impact Investing, Energy Transition

Estate Planning Family Offices, Wealth Management, Trust

Finance Financial Institutions, Public Private Partnerships

Fund Formation & Investment Management GPs, LPs, Middle Market Investment

Government Solutions Lobbying, Policy, State Attorneys General

Health Care Health Care Regulatory and Transactions

Insurance Reinsurance, Insurance Transactions

Private Equity Middle Market PE, Investment Lifecycle

Real Estate Real Estate Law, Commercial Development

Securities, Commodities & Exchange Regulation Securities Law, Commodities

Taxation State and Local Tax, Opportunity Zones

Transactions Mergers and Acquisitions

Venture & Growth Capital Angel Funds, Venture Funds

Intellectual Property

Intellectual Property Overview

Chemical, Biotechnology & Pharmaceutical Full Cycle Patent Strategy and Services

Electronics Full Cycle Patent Strategy and Services

IP Asset Management IP Portfolio Strategy and Management

IP Due Diligence IP Audit, Investment, and Monetization

IP Litigation IP Asset Enforcement and Defense

ITC Section 337 Proceedings IP Import Infringement Investigations

Mechanical & Electromechanical Technologies Full Cycle Patent Strategy and Services

PTAB Trials Post-Grant Proceedings

Technology Transactions, Cybersecurity, and Privacy IT Contracting and Data Governance

Trademark, Copyright & Advertising Counseling Trademark Protection, Copyright Defense

Litigation

Litigation Overview

Antitrust & Competition Antitrust Litigation, Antitrust Regulation

Appellate Appellate Attorneys

Bankruptcy & Business Reorganizations Asset Acquisition, Restructuring

Commercial Litigation Bet the Company Litigation, eDiscovery

Construction Construction Litigation, Arbitrations

Consumer Law, Finance & Class Action Group Consumer Class Action Defense

Distribution & Franchise Antitrust and Competition, Trademarks

Energy Litigation Oil & Gas Litigation, Dispute Resolution

Government Enforcement Defense & Investigations False Claims Act, International Trade

Health Care Litigation Dispute Resolution, Civil Lawsuits

Hospitality Litigation TCPA Compliance, Franchise Disputes

Insurance & Reinsurance Litigation Casualty Insurance, Insurance Fraud

International Arbitration Cross-Border Dispute Resolution

Labor & Employment Union/Employer Matters, Harassment Claims

Privacy, Security & Information Management Privacy Litigation, Privacy Compliance

Product Liability Life Sciences Product Liability

Securities Enforcement & Litigation SEC Enforcement, Auditor Defense

Tax Controversy Tax Dispute, Tax Audit, Tax Litigation

Trade Secret Noncompete Litigation Unfair Competition, Noncompete Agreement

Trial Team Federal & State Courts, Jury Trials

English

Popular Searches

IP Litigation
Trump Administration Resources
Patent
Energy & Infrastructure
Artificial Intelligence

Foley Viewpoints

Helping Clients Identify Estate Planning Opportunities in a Low Interest Rate and Depressed Value Environment

March 30, 2020

Share on LinkedIn

Share on Twitter

Today’s historically low interest rates and depressed asset values make this an excellent time to engage in various estate planning techniques.Current conditions present several planning opportunities for transferring wealth at little or no gift tax cost. The following summary highlights several estate planning techniques which could provide significant tax advantages in a low interest rate and depressed value environment.

Authors

Daniel M. Hess

Sectors

Family Offices

Practice Areas

Estate Planning

Author(s)

Daniel M. Hess

[email protected]

Milwaukee 414.297.5891

Related Insights

Watch On-Demand Upcoming Events

Get Anytime Access to Continuing Legal Education and Business Programming

Our new LearningLab: On-Demand Hub offers a growing library of continuing legal education (CLE) and business-focused legal insights you can now access anytime, anywhere.

October 27, 2026 Upcoming Events

Federal Administrative Sanctions: Suspensions, Revocations, Exclusions, and Civil Monetary Penalties

Foley partner Judy Waltz, chair of the firm’s Health Care Practice Group, is speaking at the upcoming HCCA Healthcare Enforcement Compliance Conference in the session “Federal Administrative Sanctions: Suspensions, Revocations, Exclusions, and Civil Monetary Penalties.”

October 12, 2026 Upcoming Events

National CLE Week 2026

Foley has a rich history of supporting our clients with in-person CLE opportunities. While we value our in-person interactions, we understand the challenge of attending these events alongside other competing obligations. We are proud to bring you the fourth year of National CLE Week, a conference focused around virtual programming to offer you more flexibility on how you learn.

We look beyond the law to focus on the constantly evolving demands facing our clients.

Cookie Preferences

© 2026 Foley & Lardner LLP

Attorney Advertisement

Images of people may not be Foley personnel.

Connect on LinkedIn

Connect on Instagram

Connect on Facebook

Connect on Twitter

Connect on Youtube