A look at Estate of Rowland v. Commissioner and how incomplete estate tax returns can void a portability election and cost estates valuable DSUE.
Loss of the Portability Election: Estate of Rowland v. Commissioner
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T&E Administration
Podcast Topics
Experts Provide Best Practice Advice on Trust and Estate Administration
ACTEC Fellows share their expertise with professionals on trust administration and ongoing estate management. Discover more about best business practices, effective communication with trustees and beneficiaries, and how life changes such as retirement or divorce can impact these areas.
Gift Tax Blunders: Common Mistakes on Form 709
Common Form 709 mistakes can trigger costly GST and gift-tax consequences. ACTEC experts explain how to spot and fix DSUE, GST allocation, and gift-splitting errors.
Gift Tax Returns: Planning, Ethics, and Best Practices
Learn about Form 709-NA, e-filing updates, gift splitting, digital assets, and disclosure rules in this ACTEC podcast on gift tax returns.
A Trustee’s Perspective on Trust-Owned Life Insurance
Learn key considerations for trustees managing Irrevocable Life Insurance Trusts (ILITs) and how to navigate grantor rules and withdrawal rights.
Taxation of Foreign Non-Grantor Trusts
Learn how U.S. tax rules affect foreign non-grantor trusts and discover key strategies for cross-border estate planning and compliance.
How Artificial Intelligence (AI) Is Redefining Publicity Rights
Explore how AI, deepfakes, and digital replicas are reshaping publicity rights, estate planning, and legacy protection.
Qualified Business Income (QBI) Deductions Post-OBBBA
Learn how the One Big Beautiful Bill Act changes the Qualified Business Income (QBI) Deduction, expanding phase-in ranges and tax planning opportunities.
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ACTEC Trust & Estate Talk Podcasts
Watch the Estate Planning Essentials video series with ACTEC Fellows providing expert insights.
