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))
ACTEC Proposals for Guidance With Respect to the Coordination of the Foreign Corporation Anti-Deferral Rules and Subchapter J
The American College of Trust and Estate Counsel