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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IRS / Tax Guidance
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Experts Analyze Tax Law and Guidance
ACTEC Fellows provide IRS guidance and the impact of tax regulatory changes and proposed legislation.
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.
Your Charitable Income Tax Breaks Are Changing in 2025 and 2026
Learn how 2025–2026 tax changes impact charitable deductions, DAFs, and SALT limits, plus smart year-end giving and IRA gift strategies.
Family-Owned Business and Internal Revenue Code Chapter 14 | Pt 3 of 3
Explore Sections 2704(a) & (b) and their impact on family-limited partnerships, valuation, and estate planning under Chapter 14.
Family-Owned Business and Internal Revenue Code Chapter 14 | Pt 2 of 3
How do Sections 2701–2704 impact family wealth planning? Discover key traps, safe harbors, and IRS challenges in this expert ACTEC discussion.
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ACTEC Trust & Estate Talk Podcasts
Watch the Estate Planning Essentials video series with ACTEC Fellows providing expert insights.
