Explore the gift tax implications for trust beneficiaries modifying grantor trusts in IRS CCA 202352018, with nuanced analysis and estate planning insights.
The IRS Ruling on Modifying a Grantor Trust
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ACTEC Guidance & Comments
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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.
ACTEC Comments on Treasury’s Proposed Regulations Under Section 1061
An overview of comments ACTEC submitted to Treasury on 10/5/20 issues regarding proposed regulations under IRS Code Section 1061.
Looking Back at Our Most Popular Podcasts | 100th Special
Balancing independence of retirees, the SECURE Act and other 2020 estate planning hot topics are discussed in this special 100th ACTEC Trust and Estate Talk podcast.
Deemed Realization of Gains on Gratuitous Transfers
A review of ACTEC’s report provided to the US government on proposals to tax the deemed realization of gain on gratuitous transfers of appreciated property.
Qualified Opportunity Funds and Opportunity Zones
A deep dive into the benefits and concerns of Qualified Opportunity Funds and Opportunity Zones proposed regulations.
The Impact of Tax Reform on Trusts After Divorce
The Tax Cut and Jobs Act had an enormous impact on existing trusts after divorce. Understand the impact and learn about ACTEC’s comments to the government and solutions to consider.
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ACTEC Trust & Estate Talk Podcasts
Watch the Estate Planning Essentials video series with ACTEC Fellows providing expert insights.
