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

CFCs, PFICs and Specified Foreign Corporations after Tax Reform: What Every Estate Planner Needs to Know

By Ellen K. Harrison, McDermott Will & Emery and Paul S. Lee, The Northern Trust Company

Hot Topics for Trust and Estate Practitioners

A review of 2019 hot topics for trust and estate practitioners including IRS Anti-Clawback and Section 199A regulations, GST Trust modifications and state tax developments.

NEW STATE SURVEY: State Residency and Source Income Factors for Taxation of Irrevocable Non-Grantor Trusts

Prepared by Edwin P. Morrow III

Gorin's Business Succession News (First Quarter 2019)

IN THIS ISSUE: Various 2019 Guidance Regarding Code § 199A, Including Multiple Trust Rules, Guidance re Real Estate under Code § 199A, Life Insurance: Transfer for Value Rules; Special Rule re Corporate Split-Dollar, and Blog Posts & Upcoming Events

New video: How Does a Revocable Trust Avoid Probate?

ACTEC Fellows Stacy Singer and Jonathan Michael discuss in layman’s terms the ins and outs of a revocable trust and its role in managing assets and avoiding probate.

The American College of Trust and Estate Counsel (ACTEC) Elects 40 New Fellows to the College

Apr 10, 2019 02:11 PM

The Board of Regents of The American College of Trust and Estate Counsel (ACTEC) met March 24 at the 2019 Annual Meeting in La Quinta, CA to review nominations for a new class of Fellows. We are proud to announce that 40 individuals have been peer-elected to the College. This group of new Fellows spans the US, including three Fiduciary Counsel Fellows, as well as five International Fellows representing Belgium, Canada, China, and Italy.

Qualified Opportunity Funds and Opportunity Zones

ACTEC Fellow Kevin Matz explains how Qualified Opportunity Funds (QOF) and Opportunity Zones work and some of the intricacies as of March 2019.

Call for Papers: ACTEC Law Journal

Call for Papers: ACTEC Law Journal - Twenty Years of The Uniform Trust Code:

John A. Terrill, II is the new President of ACTEC

The American College of Trust and Estate Counsel (ACTEC) is proud to announce that John A. (“Jack”) Terrill, II became President. The official “Passing of the Gavel” ceremony took place Saturday, March 23, 2019, at ACTEC’s Annual Meeting in La Quinta, California. Terrill, a partner at Heckscher, Teillon, Terrill & Sager, P.C. in West Conshohocken, Pennsylvania succeeded ACTEC Fellow Charles D. “Skip” Fox, IV from Charlottesville, Virginia.

Horton vs. Jones Case on Electronic Wills

Can a person create a valid will that is not formally executed as required by state law? Find out more about electronic wills through discussion of the Horton v. Jones case.