http://www.actec.org The American College of Trust and Estate Counsel Items of Public Interest Tue, 02 Mar 2010 16:18:47 -0800 Capital Letter No. 23 by Ronald D. Aucutt - Now What? - While Republican and Democratic leaders alike have wrestled with estate tax stability, the solution may be so easy it’s impossible. http://www.actec.org/public/CapitalLetter23.asp Tue, 02 Mar 2010 16:18:47 -0800 http://www.actec.org/public/CapitalLetter23.asp California Appellate Court Case - Award of Trustee Fees http://www.actec.org/public/RecDev.asp#a33 Fri, 26 Feb 2010 14:30:47 -0800 http://www.actec.org/public/RecDev.asp#a33 CA Supreme Court Decision - Conservatorship http://www.actec.org/public/RecDev.asp#a32 Fri, 26 Feb 2010 14:25:28 -0800 http://www.actec.org/public/RecDev.asp#a32 Issues Raised by the One-Year Suspension of the Estate and GST Taxes http://www.actec.org/public/Governmental_Relations/ACTEC_Issues_02_22_10.asp Mon, 22 Feb 2010 22:22:02 -0800 http://www.actec.org/public/Governmental_Relations/ACTEC_Issues_02_22_10.asp California Case - In Terrorem Will Clause and Anti-Lapse Statute http://www.actec.org/public/RecDev.asp#a31 Tue, 16 Feb 2010 15:51:43 -0800 http://www.actec.org/public/RecDev.asp#a31 IRS Notice 2010-19 and CRTs http://www.actec.org/public/RecDev.asp#a30 Tue, 09 Feb 2010 14:46:42 -0800 http://www.actec.org/public/RecDev.asp#a30 Interests in Family Limited Partnership Escape Estate Tax and Marital Deduction Challenge http://www.actec.org/public/RecDev.asp#a29 Fri, 05 Feb 2010 12:51:30 -0800 http://www.actec.org/public/RecDev.asp#a29 IRS Issues Guidance on Transfers in Trust Made in 2010 http://www.actec.org/public/RecDev.asp#a28 Fri, 05 Feb 2010 12:51:06 -0800 http://www.actec.org/public/RecDev.asp#a28 Vermont Supreme Court Rules on Validity of Disclaimers http://www.actec.org/public/RecDev.asp#a27 Thu, 04 Feb 2010 15:24:17 -0800 http://www.actec.org/public/RecDev.asp#a27 Nebraska Supreme Court Malpractice Case http://www.actec.org/public/RecDev.asp#a26 Thu, 04 Feb 2010 15:17:24 -0800 http://www.actec.org/public/RecDev.asp#a26 Virginia Supreme Court Rules on Enforceability of No-Contest Clause http://www.actec.org/public/RecDev.asp#a25 Thu, 04 Feb 2010 14:29:33 -0800 http://www.actec.org/public/RecDev.asp#a25 Illinois Supreme Court Case on Tortious Interference with a Testamentary Expectation http://www.actec.org/public/RecDev.asp#a24 Thu, 04 Feb 2010 14:05:23 -0800 http://www.actec.org/public/RecDev.asp#a24 Ohio Court of Appeals Case on Will Revocation Issue http://www.actec.org/public/RecDev.asp#a23 Thu, 04 Feb 2010 13:57:45 -0800 http://www.actec.org/public/RecDev.asp#a23 Delaware Court of Chancery Case on Trustee Prudent Investor Standard http://www.actec.org/public/RecDev.asp#a22 Thu, 04 Feb 2010 13:38:26 -0800 http://www.actec.org/public/RecDev.asp#a22 Rhode Island - Domestic Partner’s Ability to Make Funeral Arrangements http://www.actec.org/public/RecDev.asp#a21 Thu, 04 Feb 2010 13:24:50 -0800 http://www.actec.org/public/RecDev.asp#a21 Two New California Decisions: Conservatorship of Deidre B. and Suleman v. Superior Court http://www.actec.org/public/RecDev.asp#a20 Wed, 13 Jan 2010 12:19:30 -0800 http://www.actec.org/public/RecDev.asp#a20 Annual Exclusion Denied for Gifts of Limited Partnership Interests http://www.actec.org/public/RecDev.asp#a19 Wed, 06 Jan 2010 12:40:07 -0800 http://www.actec.org/public/RecDev.asp#a19 Corporate Formation & Liquidation in Same Year Disregarded for Income Tax Purposes http://www.actec.org/public/RecDev.asp#a18 Tue, 05 Jan 2010 08:14:54 -0800 http://www.actec.org/public/RecDev.asp#a18 Federal Estate Tax Will Likely Expire January 1st http://www.actec.org/public/RecDev.asp#a17 Thu, 17 Dec 2009 14:47:38 -0800 http://www.actec.org/public/RecDev.asp#a17 California Case - No Violation of Trust's No-Contest Clause http://www.actec.org/public/RecDev.asp#a16 Thu, 17 Dec 2009 13:40:28 -0800 http://www.actec.org/public/RecDev.asp#a16 IRS Issues Proposed Rules on Basis Reporting http://www.actec.org/public/RecDev.asp#a15 Wed, 16 Dec 2009 13:31:29 -0800 http://www.actec.org/public/RecDev.asp#a15 Estate Tax and Graegin Loan http://www.actec.org/public/RecDev.asp#a14 Tue, 15 Dec 2009 21:44:01 -0800 http://www.actec.org/public/RecDev.asp#a14 California Trust Case - Spendthrift Trust Beneficiary/Trustee and Damages for Her Breach http://www.actec.org/public/RecDev.asp#a13 Tue, 08 Dec 2009 16:36:35 -0800 http://www.actec.org/public/RecDev.asp#a13 Florida: Undue Influence Case http://www.actec.org/public/RecDev.asp#a12 Wed, 02 Dec 2009 16:51:14 -0800 http://www.actec.org/public/RecDev.asp#a12 California: Trustee de son tort Case http://www.actec.org/public/RecDev.asp#a11 Wed, 02 Dec 2009 16:50:30 -0800 http://www.actec.org/public/RecDev.asp#a11 Illinois: Elder Abuse Case http://www.actec.org/public/RecDev.asp#a10 Wed, 02 Dec 2009 16:49:27 -0800 http://www.actec.org/public/RecDev.asp#a10 California: Clarification of Real Party in Interest Case http://www.actec.org/public/RecDev.asp#a9 Wed, 02 Dec 2009 16:47:36 -0800 http://www.actec.org/public/RecDev.asp#a9 Capital Letter No. 22 by Ronald D. Aucutt - Treasury and IRS Publish Modest Priority Guidance Plan for 2009-10 http://www.actec.org/public/CapitalLetter22.asp Wed, 25 Nov 2009 12:39:54 -0800 http://www.actec.org/public/CapitalLetter22.asp Capital Letter No. 21 by Ronald D. Aucutt - Estate Tax Legislation Now Coming to a Head in the House http://www.actec.org/public/CapitalLetter21.asp Mon, 23 Nov 2009 12:19:06 -0800 http://www.actec.org/public/CapitalLetter21.asp Recent Developments in State Law http://www.actec.org/public/RecDev.asp#a8 Tue, 17 Nov 2009 14:16:06 -0800 http://www.actec.org/public/RecDev.asp#a8 Christiansen Decision Affirmed http://www.actec.org/public/RecDev.asp#a7 Mon, 16 Nov 2009 10:59:42 -0800 http://www.actec.org/public/RecDev.asp#a7 Gain From Surrender of Insurance Policy Is Ordinary Income http://www.actec.org/public/RecDev.asp#a6 Wed, 11 Nov 2009 15:16:01 -0800 http://www.actec.org/public/RecDev.asp#a6 California: Determination of Trust Settlor's Capacity http://www.actec.org/public/RecDev.asp#a5 Tue, 03 Nov 2009 12:35:37 -0800 http://www.actec.org/public/RecDev.asp#a5 New Jersey: Probate Attorneys' Fees http://www.actec.org/public/RecDev.asp#a4 Tue, 03 Nov 2009 12:34:08 -0800 http://www.actec.org/public/RecDev.asp#a4 California Supreme Court: No-Contest Clause in Trust Agreement http://www.actec.org/public/RecDev.asp#a3 Tue, 03 Nov 2009 12:26:13 -0800 http://www.actec.org/public/RecDev.asp#a3 Disproportionate Distribution Can Be Cured After the Fact to Avoid Termination of S Election http://www.actec.org/public/RecDev.asp#a2 Mon, 02 Nov 2009 14:12:03 -0800 http://www.actec.org/public/RecDev.asp#a2 ACTEC Comments on Tax Strategy Patent Legislation http://www.actec.org/public/Governmental_Relations/BelcherComments10_21_09.asp Thu, 29 Oct 2009 12:42:43 -0700 http://www.actec.org/public/Governmental_Relations/BelcherComments10_21_09.asp Capital Letter No. 20 by Ronald D. Aucutt - Final Regulations on Deduction of Claims http://www.actec.org/public/CapitalLetter20.asp Wed, 28 Oct 2009 14:17:25 -0700 http://www.actec.org/public/CapitalLetter20.asp Capital Letter No. 19 by Ronald D. Aucutt - Ways and Means Committee Chairman Taking Up the Estate Tax http://www.actec.org/public/CapitalLetter19.asp Sun, 25 Oct 2009 21:49:52 -0700 http://www.actec.org/public/CapitalLetter19.asp ACTEC Recent Developments - Roth IRA Cannot Be Shareholder Of S Corporation http://www.actec.org/public/RecDev.asp#a1 Fri, 23 Oct 2009 12:16:39 -0700 http://www.actec.org/public/RecDev.asp#a1 Capital Letter No. 18 by Ronald D. Aucutt - More Analysis of Estate Tax Revenue Raisers http://www.actec.org/public/CapitalLetter18.asp Tue, 29 Sep 2009 17:18:18 -0700 http://www.actec.org/public/CapitalLetter18.asp ACTEC Fellow Steve Akers on Estate of Malkin v. Commissioner, T.C. Memo. 2009-212 (September 16, 2009) http://www.actec.org/public/AkersMalkin.asp Tue, 22 Sep 2009 15:34:10 -0700 http://www.actec.org/public/AkersMalkin.asp ACTEC Fellow Steve Akers on Keller v. U.S., Civil Action No. V-02-62 (S.D. Tex. August 20, 2009) http://www.actec.org/public/AkersKeller.asp Tue, 01 Sep 2009 15:57:01 -0700 http://www.actec.org/public/AkersKeller.asp ACTEC Fellow Steve Akers on Pierre v. Commissioner, 133 T.C. No. 2 (August 24, 2009) http://www.actec.org/public/AkersPierre.asp Thu, 27 Aug 2009 17:40:24 -0700 http://www.actec.org/public/AkersPierre.asp ACTEC Fellow Steve Akers on Heckerman v. U.S., U.S. Dist. Ct., W.D. Washington, Cause No. C08-0211-JCC (July 27, 2009) http://www.actec.org/public/AkersHeckerman.asp Wed, 05 Aug 2009 13:51:52 -0700 http://www.actec.org/public/AkersHeckerman.asp ACTEC Fellow Steve Akers on Linton v. U.S., U.S. Dist. Ct. W.D. Washington, Cause No. C08-227Z (July 1, 2009) http://www.actec.org/public/AkersLinton.asp Tue, 21 Jul 2009 12:43:36 -0700 http://www.actec.org/public/AkersLinton.asp Capital Letter No. 17 by Ronald D. Aucutt - The Obama Administration's Revenue Proposals http://www.actec.org/public/CapitalLetter17.asp Tue, 12 May 2009 16:21:01 -0700 http://www.actec.org/public/CapitalLetter17.asp ACTEC Fellow Steve R. Akers on Estate of Jorgensen, T.C. Memo. 2009-66 http://www.actec.org/public/AkersJorgensen.asp Thu, 07 May 2009 11:07:59 -0700 http://www.actec.org/public/AkersJorgensen.asp ACTEC Request for Revenue Ruling Regarding Spousal Rollovers - IRC Sections 402(c) and 408(d)(3). http://www.actec.org/public/Governmental_Relations/BelcherComments04_15_09.asp Thu, 16 Apr 2009 14:26:41 -0700 http://www.actec.org/public/Governmental_Relations/BelcherComments04_15_09.asp Capital Letter No. 16 by Ronald D. Aucutt - Senate Debates Estate Tax; Treasury Nominee Announced http://www.actec.org/public/CapitalLetter16.asp Fri, 10 Apr 2009 17:48:40 -0700 http://www.actec.org/public/CapitalLetter16.asp Harvard Law Professor Robert Sitkoff delivers 2009 Trachtman Lecture to American College of Trust and Estate Counsel http://www.law.harvard.edu/news/2009/03/31_sitkoff.html Thu, 02 Apr 2009 17:43:43 -0700 http://www.law.harvard.edu/news/2009/03/31_sitkoff.html Capital Letter No. 15 by Ronald D. Aucutt - Estate Tax Proposals from the Finance Committee Chairman http://www.actec.org/public/CapitalLetter15.asp Fri, 27 Mar 2009 12:25:34 -0700 http://www.actec.org/public/CapitalLetter15.asp Report of The American College of Trust and Estate Counsel on the Stop Tax Haven Abuse Act (S.681) and the Incorporation Transparency and Law Enforcement Assistance Act (S.2956) http://www.actec.org/public/Governmental_Relations/ACTEC_Report_on_S681_and_S2956.asp Thu, 26 Mar 2009 15:04:25 -0700 http://www.actec.org/public/Governmental_Relations/ACTEC_Report_on_S681_and_S2956.asp ACTEC Journal - Vol. 34 - Spring 2009 - No. 4 http://www.actec.org/public/JournalPublic.asp Thu, 19 Mar 2009 15:04:25 -0700 http://www.actec.org/public/JournalPublic.asp ACTEC Comments on Classification of Trusts as Domestic or Foreign - December 9, 2008 http://www.actec.org/public/Governmental_Relations/JohnsonComments12_09_08.asp Tue, 9 Dec 2008 15:04:25 -0700 http://www.actec.org/public/Governmental_Relations/JohnsonComments12_09_08.asp Comments On Proposed Revenue Ruling on the Tax Consequences of the Use of Private Trust Companies - November 4, 2008 http://www.actec.org/public/Governmental_Relations/ACTECPrivateTrustCosComments11_04_08.asp Tue, 4 Nov 2008 12:25:34 -0700 http://www.actec.org/public/Governmental_Relations/ACTECPrivateTrustCosComments11_04_08.asp ACTEC Past President Ronald D. Aucutt Comments on Notice 2008-63 (Private Trust Companies) - November 3, 2008 http://www.actec.org/public/Governmental_Relations/Aucutt_Comments_Notice_08-63_11_3_08.asp Mon, 3 Nov 2008 12:25:34 -0700 http://www.actec.org/public/Governmental_Relations/Aucutt_Comments_Notice_08-63_11_3_08.asp ACTEC Comments on Proposed Regulations Relating to Internal Revenue Code Section 2032 - July 22, 2008 http://www.actec.org/public/Governmental_Relations/JohnsonComments7_22_08.asp Tue, 22 Jul 2008 12:25:34 -0700 http://www.actec.org/public/Governmental_Relations/JohnsonComments7_22_08.asp ACTEC Comments on Proposed Regulations under Section 67(e) of the Internal Revenue Code - May 27, 2008 http://www.actec.org/public/Governmental_Relations/JohnsonComments5_27_08.asp Tue, 27 May 2008 12:25:34 -0700 http://www.actec.org/public/Governmental_Relations/JohnsonComments5_27_08.asp ACTEC Past President Ronald D. Aucutt Comments on Proposed Regulations under Section 67(e) of the Internal Revenue Code - May 27, 2008 http://www.actec.org/public/Governmental_Relations/Aucutt67eComments5_27_08.asp Tue, 27 May 2008 12:25:34 -0700 http://www.actec.org/public/Governmental_Relations/Aucutt67eComments5_27_08.asp ACTEC Comments On Proposed Regulations Relating to Patents as Reportable Transactions under Internal Revenue Code Sections 6011 and 6111 (REG-129916-07) - May 14, 2008 http://www.actec.org/public/Governmental_Relations/JohnsonComments5_14_08.asp Wed, 14 May 2008 12:25:34 -0700 http://www.actec.org/public/Governmental_Relations/JohnsonComments5_14_08.asp ACTEC Comments Concerning Proposed Section 529 Rulemaking - April 16, 2008 http://www.actec.org/public/Governmental_Relations/JohnsonComments4_16_08.asp Wed, 16 Apr 2008 12:25:34 -0700 http://www.actec.org/public/Governmental_Relations/JohnsonComments4_16_08.asp ACTEC Comments Concerning Expatriation Legislation - December 7, 2007 http://www.actec.org/public/Governmental_Relations/MarksteinComments12_7_07.asp Fri, 7 Dec 2007 12:25:34 -0700 http://www.actec.org/public/Governmental_Relations/MarksteinComments12_7_07.asp ACTEC Comments Concerning the Patentability of Tax Planning Methods - October 23, 2007 http://www.actec.org/public/Governmental_Relations/MarksteinComments10_23_07.asp Tue, 23 Oct 2007 15:04:25 -0700 http://www.actec.org/public/Governmental_Relations/MarksteinComments10_23_07.asp ACTEC International Estate Planning Committee Expatriation Subcommittee Comments Concerning Expatriation Legislation - October 10, 2007 http://www.actec.org/public/Governmental_Relations/HarrisonComments10_10_07.asp Wed, 10 Oct 2007 15:04:25 -0700 http://www.actec.org/public/Governmental_Relations/HarrisonComments10_10_07.asp ACTEC Endorsement of the Response by the Estate and Gift Tax Committee of the Real Property, Trust and Estate Law Section of the American Bar Association to the Request in IRS News Release IR-2007-127 on July 9, 2007 for comment on certain private letter rulings - October 9, 2007 http://www.actec.org/public/Governmental_Relations/MarksteinComments10_9_07.asp Tue, 9 Oct 2007 12:25:34 -0700 http://www.actec.org/public/Governmental_Relations/MarksteinComments10_9_07.asp ACTEC Comments on Proposed Regulations issued on the Application of Sections 2036 and 2039 to Grantor Retained Interest Trusts (REG-119097-05) on June 7, 2007 - September 5, 2007. http://www.actec.org/public/Governmental_Relations/MarksteinComments9_5_07.asp Thu, 7 Jun 2007 12:25:34 -0700 http://www.actec.org/public/Governmental_Relations/MarksteinComments9_5_07.asp Request for Guidance on Granting First Spouse to Die a General Power of Appointment over the Surviving Spouse's Property. - August 10, 2007 http://www.actec.org/public/Governmental_Relations/MarksteinComments8_10_07.asp Fri, 10 Aug 2007 15:04:25 -0700 http://www.actec.org/public/Governmental_Relations/MarksteinComments8_10_07.asp ACTEC Request for Guidance Clarifying Reg. § 1.401(a)(9)-5, A-7(b) and (c) - August 10, 2007 http://www.actec.org/public/Governmental_Relations/MarksteinComments8_10_07(2).asp Fri, 10 Aug 2007 15:04:25 -0700 http://www.actec.org/public/Governmental_Relations/MarksteinComments8_10_07(2).asp Re: Pension Protection Act of 2006 - July 24, 2007 http://www.actec.org/public/Governmental_Relations/MarksteinComments7_24_07.asp Tue, 24 Jul 2007 12:25:34 -0700 http://www.actec.org/public/Governmental_Relations/MarksteinComments7_24_07.asp ACTEC Comments on Proposed Regulations issued under section 2053 (REG-143316-03) on April 23, 2007 - July 23, 2007 http://www.actec.org/public/Governmental_Relations/MarksteinComments7_23_07.asp Mon, 23 Jul 2007 12:25:34 -0700 http://www.actec.org/public/Governmental_Relations/MarksteinComments7_23_07.asp Re: Section 9100 Relief for Allocations of GST Exemption - July 16, 2007 http://www.actec.org/public/Governmental_Relations/MarksteinComments7_16_07.asp Mon, 16 Jul 2007 12:25:34 -0700 http://www.actec.org/public/Governmental_Relations/MarksteinComments7_16_07.asp ACTEC Request for Revenue Ruling on Granting First Spouse To Die a General Power of Appointment Over the Surviving Spouse's Property - July 23, 2004 http://www.actec.org/public/Governmental_Relations/RosepinkRequest7_23_04.asp Fri, 23 Jul 2004 12:25:34 -0700 http://www.actec.org/public/Governmental_Relations/RosepinkRequest7_23_04.asp ACTEC Request for Published Ruling Clarifying Reg. § 1.401(a)(9)-5, A-7(b) and (c). - March 27, 2003 http://www.actec.org/public/Governmental_Relations/ColemanComments3_27_03.asp Thu, 27 Mar 2003 12:25:34 -0700 http://www.actec.org/public/Governmental_Relations/ColemanComments3_27_03.asp