ACTEC Fellows provide IRS guidance and the impact of tax regulatory changes and proposed legislation.
Analysis of Trump Accounts under Section 530A, including eligibility, contribution limits, gift tax concerns, IRA conversion rules, and comparison to Section 529 plans.
A T&E expert reviews CCA 202352018’s true scope, how it affects designing trusts when drafting, and some considerations when modifying trusts.
An overview for professionals advising clients about leaving IRA assets to beneficiaries that have not reached majority, such as minors and young adults.
Strategies for limited partnerships and S corporations to minimize self-employment tax and net investment income tax following a 2023 tax court decision.
An overview for fiduciaries when distributing property to a beneficiary, in cash or in-kind, and the tax considerations, consequences and planning strategies.
Details for tax planners regarding the requirements for an estate to qualify for an income tax charitable deduction under IRS Code Section 642(c).
ACTEC shares concerns about NCBE removal of wills & trusts from the NextGen Bar Exam and the impact on families, businesses, seniors, and generational wealth.
ACTEC Trust & Estate Talk Podcasts
