IRS / Tax Guidance 8 - American College of Trust and Estate Counsel

Common Form 709 mistakes can trigger costly GST and gift-tax consequences. ACTEC experts explain how to spot and fix DSUE, GST allocation, and gift-splitting errors.

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.

Non-Grantor Irrevocable Complex Discretionary Spendthrift Trusts

Don’t get fooled by non-grantor irrevocable complex discretionary trust scams. An expert explains warns about questionable trust structures marketed online.