News | The American College of Trust and Estate Counsel

Capital Letters No. 44

Ronald Aucutt offers expert commentary and analysis on the Office of Management and Budget's Fall 2018 Unified Agenda of Federal Regulatory and Deregulatory Actions.

The ACTEC Foundation Announces Iowa Law Review Symposium Articles

ACTEC Fellow and Professor Thomas Gallanis reports that the articles from The ACTEC Foundation/Iowa Law Review symposium held at the University of Iowa College of Law on “Wealth Transfer Law in Comparative and International Perspective” are now published and available for review:

Gorin's Business Succession News (Third Quarter 2018)

IN THIS ISSUE: Options to Combine Businesses, Specified Service Trade or Business (SSTB), Trusts are Evil (government’s apparent view), Current Materials & Comparison, and Blog Posts & Upcoming Events

2018 Pocket Tax Tables

Pocket Tax Tables, are a quick guide to frequently-used tax information.

ACTEC comments on proposed regulations under Sections 199A and 643(f) (September 27, 2018)

ACTEC is pleased to submit comments pursuant to IRS and REG-107892-18, published in the Federal Register on August 16, 2018.

Gorin's Business Succession News (Second Quarter 2018)

IN THIS ISSUE: 2036, 2038, and 2703 Expansion in Split-Dollar Case, Corporate Arrangements Disregarded, Investment Partnership Traps, Current Materials & Comparison, and Blog Posts & Upcoming Events

ACTEC Comments on guidance in connection with the Repeal of Section 682 (Notice 2018-37)

ACTEC is pleased to submit Comments on guidance in connection with the Repeal of Section 682

ACTEC Offers Opinion in Sveen v. Melin

ACTEC and its Fellows researched and offered opinion to Supreme Court in Sveen v. Melin. The decision was 8-1 in favor of the position taken by ACTEC as amicus curiae with only Justice Gorsuch dissenting. ACTEC supported the position that revocation upon divorce statutes, applied retroactively to life insurance beneficiary designations, do not violate the Contracts Clause of the U.S. Constitution.

ACTEC recommendations for 2018-2019 Priority Guidance Plan (Notice 2018-43)

ACTEC is pleased to submit recommendations pursuant to Notice 2018-43, 2018-29 I.R.B. 590, published May 4, 2018, which invites recommendations for items that should be included on the 2018-2019 Priority Guidance Plan.

We Value Your Data Privacy and Security

In line with the upcoming changes to European Union data protection law, we have updated our Privacy Policy effective May 25, 2018, for the College and the Foundation.