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
Podcast Topics
Experts Analyze Tax Law and Guidance
ACTEC Fellows provide IRS guidance and the impact of tax regulatory changes and proposed legislation.
Fiduciary Income Tax Planning: Strategies for Minimizing Income Tax on Trusts and Estates
Now is the time (before March 6) to review fiduciary income tax planning and distributable net income (DNI) for your client’s trust and estate. Learn why.
Recent Trends in Estate and Gift Tax Law 2025, IRC 2036 and Related Tax Law
An expert offers a review of recent case law and pronouncements by the IRS have indicated the need for increased caution in estate and tax planning.
Use of Asset Protection Trusts for Estate Tax Planning Purposes
An estate planning attorney explains the planning opportunities available using asset protection trusts to protect assets from future creditors.
Supreme Court Rulings Alter the Future of Tax Regulations
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.
Guiding Trust and Estate Disputes to Settlement
Explore strategies for resolving trust and estate disputes with ACTEC experts. Learn tips on overcoming legal, financial, and emotional hurdles to reach settlement.
Independent Contractor vs. Employee: In Tax vs. Labor Law
Exploring key distinctions in tax and labor law when classifying workers as independent contractors or employees, focusing on FLSA, IRS, and ERISA guidelines.
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ACTEC Trust & Estate Talk Podcasts
Watch the Estate Planning Essentials video series with ACTEC Fellows providing expert insights.
