Explore Sections 2704(a) & (b) and their impact on family-limited partnerships, valuation, and estate planning under Chapter 14.
ACTEC Fellows provide IRS guidance and the impact of tax regulatory changes and proposed legislation.
Explore Sections 2704(a) & (b) and their impact on family-limited partnerships, valuation, and estate planning under Chapter 14.
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.
A trust and estate expert shares insights on opportunities available for planners and their clients during the current rising interest rate environment.
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.
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.
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.
An overview of publicity rights, property rights, name, image, likeness (NIL) and how they differ by states.