The start of the twenty-twenties will be remembered by the COVID-19 pandemic. The saying “change is the only constant in life” has become our daily reality.  As it relates to the transfer of your wealth, one opportunity is fortunately defined and clear right now . . . the applicable federal interest rates are still low and you can use them to open your family bank. Intrafamily loans ("family bank") allow you to make loans and transfer appreciation to your children and grandchildren. With AFR interest rates low, there is an opportunistic window available right now to make these loans. The IRS publishes monthly applicable federal rates (AFR) which define the minimum interest rates to charge for intrafamily loans.