Your grandson needs help with the down payment on his first home purchase. Your daughter needs help starting her own business. Your godson needs all the help he can get! You are more than happy to help your loved ones out with their cash-hungry endeavors, but have already exceeded their individual annual tax-free gifting threshold of $13,000. Not to worry, today’s low interest rates make it a great time for families to transfer wealth and reduce estate taxes through intra-family loans. If you’re intrigued, we suggest you read a story we wrote for the July 2011 edition of the Puget Sound Business Journal called “Take advantage of low rates with intra-family lending.”  In this editorial we explain the nuances of interest rate arbitrage and suggest several intra-family lending strategies.