The American College of Trust and Estate College News | The American College of Trust and Estate Counsel

Grantor Trusts: Tax Returns, Reporting Requirements and Options

An expert estate planning attorney reviews the options available for reporting the income tax from grantor trusts.

ACTEC submits Part 2 of its request for guidance from Treasury regarding v b b Section 401 of the SECURE Act

ACTEC submits Part 2 of its request for guidance from Treasury regarding v b b Section 401 of the SECURE Act, providing Treasury with detailed and comprehensive comments that address varying issues under the SECURE Act. (July 29, 2020)

Naming Foreign Persons in Your Estate Planning Documents

Information for estate planners when a will or trust includes a beneficiary who resides abroad including residents of Israel and the UK.

Tax Tips and Traps Related to Foreign Gifts

An explanation of how gifts from non-US persons can pass completely free of US gift tax if they are done correctly.

ACTEC Video Highlights Changes to IRA Distributions Affecting Taxpayers Following CARES Act

The American College of Trust and Estate Counsel (ACTEC) today released “CARES Act RMD Waiver: 2020 Required Minimum Distributions from Retirement Accounts,” an ACTEC Family Estate Planning Guide video providing relevant information and advice regarding what has changed with required minimum distributions (RMD) since the enactment of the CARES Act and recent IRS Guidance on Waiver of 2020 Required Minimum Distributions, including IRS Notice 2020-51.

CARES Act RMD Waiver

Learn what has changed with retirement account required minimum distributions, RMDs, due to the CARES Act and recent guidance regarding waivers from the IRS.

ACTEC requests guidance from Treasury raised by the changes to RMDs after the death of an Employee

ACTEC requests guidance from Treasury that will assist taxpayers with issues raised by the changes to the required minimum distributions (“RMDs”) after the death of an Employee found in Section 401 of the Setting Every Community Up for Retirement Enhancement Act of 2019, Pub. L. 116–94, part of the Further Consolidated Appropriations Act, 2020 (the “SECURE Act”) (July 14, 2020)

The American College of Trust and Estate Counsel Statement Condemning Racism

ACTEC has issued a statement regarding recent events stoking civil unrest, delineating the College’s position and commitment to the renouncement of racism in all its forms.

ACTEC Statement Condemning Racism

Stephen R. Akers, President of the American College of Trust and Estate Counsel (ACTEC), today issued a statement regarding recent events stoking civil unrest, delineating the College’s position and commitment to the renouncement of racism in all its forms.

Utilization of Section 7872

A deep dive into IRS Code Section 7872 and how to utilize the code in intrafamily loans and split-dollar loans.

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