IRS / Tax Guidance 6 - American College of Trust and Estate Counsel

An estate planning attorney discusses the implications of Connelly v. US, buy-sell agreement, valuation of life insurance proceeds, Section 2703, and more.

A New Decision on Adequate Disclosure of Gifts

Understand the taxpayer victory and tax court decision in Schlapfer v. Comm’r that strict compliance with adequate disclosure regulations may not be necessary.

Tips for Winding Up Charitable Entities

What happens to charities upon the death of a founder, or is deemed a risk by those in control? Estate planners share tips for winding down charitable entities.

SECURE Act 2.0 and Charitable Remainder Trusts

A legal scholar explains a new law allowing IRA owners to transfer up to $50,000 directly to a charitable gift annuity or Charitable Remainder Trust.

QSBS Planning and Potential Pitfalls

A legal expert in QSBS, Qualified Small Business Stock, explains the planning opportunities, what advisors need to know, redemption, and adding it to an estate.

Recent IRS Challenges to Grantor Retained Annuity Trusts (GRAT)

An overview of two recent IRS cases regarding Granter Retained Annuity Trusts, GRAT, the significance of the cases for estate planners and the IRS rulings.