IRS / Tax Guidance 10 - American College of Trust and Estate Counsel

Legal experts break down the tax planning take aways from recent Supreme Court rulings Loper Bright and Corner Post, explaining that Chevron deference is gone.

IRS Proposes Mortality Assumptions Update for Section 7520

Updated IRS mortality assumptions have arrived. An overview of the updated tables, how the numbers work, and actions to consider before regulations become final.

Paying and Reducing Estate Tax with a Graegin Loan

What is a Graegin loan? Learn how to use a Graegin loan to pay for and reduce estate tax when interest rates are high, and how to avoid Graegin loan missteps.

Estate Planning Opportunities in a Time of Rising Interest Rates

A trust and estate expert shares insights on opportunities available for planners and their clients during the current rising interest rate environment.

Navigating the Choppy Waters of Cross-Border Estate Administration

One will or two? The impacts of forced heirship on assets in civil law jurisdictions and benefits of EU Succession Regulation in cross-border estate planning.

The Accidental Private Foundation – Non-Exempt Charitable Trusts Under Section 4947

Trusts used for exclusively charitable purposes may be subject to the Private Foundation Rules. Understand how to avoid the tax consequences of IRS section 4947.

California Tax Trap and Residency for Trusts

Words of caution for trust fiduciaries, beneficiaries and residents; CA has liberal definitions of who is considered a resident and subjected to tax on trusts.