Explore private trust company design, including governance, jurisdiction, tax considerations, and ownership structures for family wealth planning.
Private Trust Company Design Considerations for Family Wealth Planning
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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.
Huffman Case Endangers Buy-Sell Agreements
Lessons from Huffman v. Commissioner, when a son exercised an option to purchase stock from his parents, ignoring a buy-sell agreement in the family business.
Modifying Trusts after CCA 202352018
A T&E expert reviews CCA 202352018’s true scope, how it affects designing trusts when drafting, and some considerations when modifying trusts.
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).
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ACTEC Trust & Estate Talk Podcasts
Watch the Estate Planning Essentials video series with ACTEC Fellows providing expert insights.
