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

Learn how the 2026 tax law changes impact charitable deductions, SALT limits, and QCD planning—especially for donors over age 70½ and high-income taxpayers.

Planning for the Young Under SECURE

An overview for professionals advising clients about leaving IRA assets to beneficiaries that have not reached majority, such as minors and young adults.

Self-Employment Tax: Tax Court Curtails Limited Partner Exclusion

Strategies for limited partnerships and S corporations to minimize self-employment tax and net investment income tax following a 2023 tax court decision.

Fiduciary Income Tax Planning of Distributions In-Kind and Specific Bequests

An overview for fiduciaries when distributing property to a beneficiary, in cash or in-kind, and the tax considerations, consequences and planning strategies.

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.