An expert offers a review of recent case law and pronouncements by the IRS have indicated the need for increased caution in estate and tax planning.
Podcast Topics
Expert Commentary on Trust & Estate Regulations
ACTEC Fellows provide technical comments to Congress, the Internal Revenue Service, and the Department of the Treasury regarding proposed or existing regulations or other administrative rulings. Below are podcasts related to ACTEC’s comments.
The IRS Ruling on Modifying a Grantor Trust
Explore the gift tax implications for trust beneficiaries modifying grantor trusts in IRS CCA 202352018, with nuanced analysis and estate planning insights.
The Opportunity Zones Transparency, Extension, and Improvement Act
An overview of the Opportunity Zones Transparency Extension and Improvement Act, bipartisan legislation (HR 5761) in the U.S. House of Representatives.
Summary of Hot Trust & Estate Topics from 2022 and Early 2023
Estate planning experts review recent T&E cases, IRS rulings, SECURE Act 2.0, DAF and CRT cautions, and other recent developments impacting estate planners.
What You Need to Know About Authenticating Cross-Border Documents and the Importance of Electronic Apostilles (e-APP)
International estate planning experts explain ACTEC’s support of electronic apostilles, e-APPs, and the importance of apostilles to the trusts and estates practice.
ACTEC’s Comments on Section 2053 – Proposed Estate Tax Regulations
ACTEC comments on proposed regulations under IRS Code Section 2053, and the effects on estates seeking to deduct funeral and administrative expenses and loans.
Electronic Will Legislation in the US
A trust and estate expert advises extreme caution when using an e-will or electronic will. Understand why in this podcast.