IRS / Tax Guidance 5 - American College of Trust and Estate Counsel

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 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.

Charitable Deductions and Section 642(c)

Details for tax planners regarding the requirements for an estate to qualify for an income tax charitable deduction under IRS Code Section 642(c).

The NextGen Bar Exam Threat to Wills and Trusts

ACTEC shares concerns about NCBE removal of wills & trusts from the NextGen Bar Exam and the impact on families, businesses, seniors, and generational wealth.

Planning Ahead for the Sunsetting of the Tax Cuts and Jobs Act Exemptions

Estate planners discuss strategies anticipating the 2025 sunset of the TCJA exemptions, highlighting flexible trusts, spousal trusts, and valuation clauses.

Estate Planning in 2024

Explore hot topics in estate planning for 2024 with expert as he delves into CCA 202352018, grantor trusts, gift tax implications, and QTIPs.

The IRS Ruling on Modifying a Grantor Trust

Explore the gift tax implications for trust beneficiaries modifying grantor trusts in IRS CCA 202352018, with nuanced analysis and estate planning insights.

The New Normal for Charitable Tax Planning

Exploring crucial aspects of charitable tax planning: contemporaneous written acknowledgments, qualified appraisals, and anticipatory assignment of income.