The Board of Regents of ACTEC convened during the College’s 2023 Fall Meeting in Louisville, KY to consider nominations for a new class of ACTEC Fellows. The College is pleased to announce 35 individuals were elected.
A review of the Tax Court's decision In the Hoensheid case on how a business's income assignment may be treated during the sale of a company and legal nuances.
An explanation of how Pay on Death (POD) accounts, aka TOD or Totten Trust, work and what account owners should be aware of before identifying a beneficiary.
Exploring choice of law challenges in trust validity, including issues arising from powers of appointment, with insights from legal experts.
ACTEC submits recommendations for 2023-2024 Priority Guidance Plan as requested under Notice 2023-36.
Explore the best tips for practicing law remotely, ethical duties, work trends and tips post-COVID, with 87% of lawyers now working remotely.
Explanation of the Tax Court's ruling in Clark Raymond & Co. v. Comm'r and their book of business distributions after the termination of a partnership.
IN THIS ISSUE: Charitable Gifts (including Bargain Sales), LLC or Real Estate as Inventory, S Corporation Income Tax (including ESBT NOLs), and Blog Posts & Upcoming Events
Explore estate planning for freelancers and gig workers. Learn about tax planning, creating a will, asset management, planning for incapacity, and more.
In this valuable discussion, learn about U.S. estate tax for non-U.S. persons, filing requirements, taxable assets, transfer certificates, and treaty benefits.