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CLE Presentations by Fellows
Recent National Continuing Legal Education (CLE) Presentations by Fellows
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Publications by Fellows
A Bibliography of Texts
and Treatises Written by Fellows Learn more >> |
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Mary Moers Wenig Student Writing Competition
Rules, Entry Forms, and Past Winners
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ACTEC
901 15th Street, NW
Suite 525
Washington, DC 20005
T: (202) 684-8460
F: (202) 684-8459
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Legislative and Regulatory Analysis |
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ACTEC will periodically provide technical comment and expertise to the Congress, the Internal Revenue Service, and the Department of the Treasury in regard to proposed or existing regulations, forms or other administrative rulings. Examples of the range of comment are as follows.
ACTEC Comments in Support of 9100 Relief - April 3, 2013
ACTEC Talking Points for Meeting with Congressional Staff Members - October 1, 2012
ACTEC Comments on
Proposed
Regulations Relating to Information Reporting by Foreign Financial Institutions
and Withholding on Certain Payments to Foreign Financial Institutions and Other
Foreign Entities (REG-121647-10) Released February 15, 2012 - April 30, 2012 ACTEC Recommendations for 2012-2013 Guidance Priority List (Notice 2012-25) - April 30, 2012
ACTEC Comments on Transfers by a Trustee from an Irrevocable Trust to Another Irrevocable Trust (Sometimes called “Decanting”) (Notice 2011-101) Released December 21, 2011 - April 2, 2012
ACTEC Comments following the FATF Consultative Forum Meeting in Milan, December 5 and 6, 2011 - December 12, 2011
ACTEC Past President Ronald D. Aucutt Comments on Proposed Regulations under Section 67(e) of the Internal Revenue Code - December 6, 2011 Eight Recommendations to Improve Implementation of Existing Tax Laws - November 2, 2011
ACTEC Comments on Notice 2011-82 - October 28, 2011
ACTEC Comments on FATF Consultation Paper - August 8, 2011
ACTEC Joins Coalition of Professional Organizations Opposing Loophole in H.R. 1249, the America Invents Act - June 21, 2011
ACTEC Comments on the Hiring Incentives to Restore Employment (“HIRE”) Act, Pub. L. No. 111-147, 124 Stat. 71 (2010) and Notice 2010-60 - January 7, 2011
ACTEC Comments on Extension of Marital Deduction Reformations to U.S. Citizens - October 22, 2010
ACTEC Joins Coalition of Professional Organizations Urging Legislation to Ban Tax Strategy Patents - September 28, 2010
ACTEC Input on Proposed PTIN Regulations - September 10, 2010
ACTEC Comments on Form 8855, Election To Treat a Qualified Revocable Trust as Part of an Estate - August 3, 2010
ACTEC Request Re: Successor Beneficiaries of Trusts (Reg § 1.401(a)(9)-5, A-7(b) and (c)); Spousal Rollovers When an Estate or Trust is Designated (IRC §§ 402(c) and 408(d)) - July 1, 2010
ACTEC Proposals for Guidance With Respect to the Coordination of the Foreign Corporation Anti-Deferral Rules and Subchapter J - June 23, 2010
ACTEC Suggestions Addressing Technical Issues Relating to the Estate and GST Taxes - June 18, 2010
ACTEC Comments on FATF Recommendations 5, 33, and 34 As They Apply to Trusts - May 28, 2010
ACTEC Comments on Proposed FBAR Regulations - May 3, 2010
Issues Raised by the One-Year Suspension of the Estate and GST Taxes - February 22, 2010
ACTEC Comments on Tax Strategy Patent Legislation - October 21, 2009
ACTEC Request for Revenue Ruling Regarding Spousal Rollovers - IRC Sections 402(c) and 408(d)(3). - April 15, 2009
ACTEC Report on the Stop Tax Haven Abuse Act (S.681) and the Incorporation Transparency and Law Enforcement Assistance Act (S.2956) - February 17, 2009
ACTEC Comments on Classification of Trusts as Domestic or Foreign - December 9, 2008
ACTEC Comments On Proposed Revenue Ruling on the Tax Consequences of the Use of Private Trust Companies - November 4, 2008
ACTEC Past President Ronald D. Aucutt Comments on Notice 2008-63 (Private Trust Companies) - November 3, 2008
ACTEC Comments on Proposed Regulations Relating to Internal Revenue Code Section 2032 - July 22, 2008
ACTEC Comments on Proposed Regulations under Section 67(e) of the Internal Revenue Code - May 27, 2008
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
ACTEC Comments Concerning Proposed Section 529 Rulemaking - April 16, 2008
ACTEC Comments Concerning Expatriation Legislation - December 7, 2007
ACTEC Comments Concerning the Patentability of Tax Planning Methods - October 23, 2007
ACTEC International Estate Planning Committee Expatriation Subcommittee Comments Concerning Expatriation Legislation - October 10, 2007
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
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.
Request for Guidance on Granting First Spouse to Die a General Power of Appointment over the Surviving Spouse's Property. - August 10, 2007
ACTEC Request for Guidance Clarifying Reg. § 1.401(a)(9)-5, A-7(b) and (c) - August 10, 2007
Re: Pension Protection Act of 2006 - July 24, 2007
ACTEC Comments on Proposed Regulations issued under section 2053 (REG-143316-03) on April 23, 2007 - July 23, 2007
Re: Section 9100 Relief for Allocations of GST Exemption - July 16, 2007
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
ACTEC Request for Published Ruling Clarifying Reg. § 1.401(a)(9)-5, A-7(b) and (c). - March 27, 2003
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Amicus Curiae Filings |
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ACTEC will selectively file amicus curiae briefs in those court cases which present issues of special significance to the legal profession or the public, or which can contribute to the advancement of improving and reforming probate, trust and tax laws and procedures. ACTEC participates only in those cases where the position sought to be advanced represents sound policy, regardless of the parties involved.
ACTEC Amicus Brief on the Kimbell Case - January 9, 2004 |
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Congressional Appearances / Testimony |
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Financial Action Task Force on Money Laundering (FATF) |
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FATF is an international, quasi-governmental organization which makes recommendations designed to combat international money laundering. Many of the FATF recommendations are directed at United States attorneys, particularly those with trust and estate practices, and those recommendations are often directly in conflict with United States attorneys client confidentiality requirements. ACTEC representatives are actively involved with FATF deliberations and provide invaluable input in trying to reconcile FATF recommendations with the ethical obligations imposed on US attorneys. The FATF Recommendations, and ACTEC’s commentary on those Recommendations are set forth below.
FATF Forty Recommendations |
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FATF Best Practices Development |
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In an effort to avoid the imposition of burdensome FATF derived regulations governing United States attorneys, the Department of the Treasury asked ACTEC and the American Bar Association (ABA) to develop a set of best practices to create standards of practice under the FATF Recommendations. To date, only ACTEC has completed its drafting of these best practices standards. They are set forth below.
Recommendations of Good Practices for ACTEC Fellows Seeking to Detect and Combat Money Laundering.
The ABA Task Force on Gatekeeper Regulation has developed the Voluntary
Good Practices Guidance for Lawyers to Detect and Combat Money
Laundering and Terrorist Financing (the “Guidance”). The United States
Department of the Treasury has indicated informal approval of the
Guidance. In addition the Guidance has been formally approved by a
number of the sections of the ABA and a number of the specialty bars
organizations, including ACTEC. ACTEC encourages all Fellows to read and
embrace the Guidance and integrate it's recommendations into their
practices.
Voluntary Good Practices Guidance for Lawyers to Detect and Combat Money Laundering and Terrorist Financing
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