A look at Estate of Rowland v. Commissioner and how incomplete estate tax returns can void a portability election and cost estates valuable DSUE.
Loss of the Portability Election: Estate of Rowland v. Commissioner
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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.
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.
Tips for Preparing a Federal Estate Tax Return
An estate expert offers tips to professionals preparing a Federal Estate Tax Return, form 706, such as adjustable taxable gifts, real property, and more.
A Trustee’s Duty to Minimize State Income Tax
Navigating a trustee’s duty to minimize state income taxes entails legal, practical, and moral considerations, ensuring fiduciary obligations are met.
The Opportunity Zones Transparency, Extension, and Improvement Act
An overview of the Opportunity Zones Transparency Extension and Improvement Act, bipartisan legislation (HR 5761) in the U.S. House of Representatives.
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ACTEC Trust & Estate Talk Podcasts
Watch the Estate Planning Essentials video series with ACTEC Fellows providing expert insights.
