IRS / Tax Guidance - American College of Trust and Estate Counsel

Explore how family offices use profits interests, the Lender decision, and Sections 162 and 212 to structure compensation and address tax deductibility.

Tax Planning with QTIP Trust Assets

Explore tax planning strategies for QTIP trust assets, including Section 2519, the Anenberg and McDougall decisions, and valuation discounts.

Liability of Executors and Transferees for Estate Taxes

Can executors be personally liable for unpaid estate taxes? Learn how fiduciaries and transferees can reduce risk and avoid costly mistakes.

Reimbursement of Grantor on Trust Income Taxes: When, Why, and How

Learn when grantor trusts can reimburse income taxes, key IRS rules, state law differences, and planning strategies for estate planners.

What to Do When a Bypass Trust Was Never Funded

Learn how to address an unfunded bypass trust after death, including legal theories, tax implications, and practical strategies for estate and trust administration.

Private Trust Company Design Considerations for Family Wealth Planning

Explore private trust company design, including governance, jurisdiction, tax considerations, and ownership structures for family wealth planning.

Trump Accounts (IRC §530A): Estate, Tax, and Wealth Planning Considerations

Analysis of Trump Accounts under Section 530A, including eligibility, contribution limits, gift tax concerns, IRA conversion rules, and comparison to Section 529 plans.