Answer -Interest rates are important with regard to estate planning for a number of reasons. First, they may provide opportunities to transfer wealth at a reduced cost, or on a leveraged basis, as is discussed in the newsletter article, “Lower Interest Rates Can Give Your Estate a Boost”. Secondly, they are a reflection of the current market rates. A gift today not only removes that asset from your estate, but also the income earned by that asset as well as its future appreciation. Interest rates give us an indication today of just what that savings a current gift may yield in the future.