ACTEC Fellows David Berek and Raj Malviya discuss the fiduciary income taxation of trusts, trust residency and taxation in light of recent development in Supreme Court and other case law.
Jonathan Curry recognizes ACTEC’s comments to Treasury in his article Trust and Estate Practitioners Notch Win in 199A Regs in the January edition of Tax Notes (Volume 162, Number 4, January 28, 2019, pages 428-430).
ACTEC Fellow Professor Kristine Knaplund discusses the unintended consequences of adoption language in multi-generational and dynasty trusts in this ACTEC Trust and Estate Talk podcast.
A sneak peek into ACTEC’s Guide for Agents Acting Under Power of Attorney, which will be released later this year. Learn more about the duties and responsibilities in this podcast.
IN THIS ISSUE: Sale of C Corp Stock – Code § 1202 Exclusion and Other Issues, Intrafamily Business Transactions after 2018 Tax Court Case, Annual Charitable Contributions for Businesses after 2017 Tax Reform, and Blog Posts & Upcoming Events
How does sustainable and responsible investing intersect with fiduciary duty? May a trustee consider environmental, social, and governance, ESG, factors?
What trust and estate attorneys need to know to keep up with the advances in technology, especially in the area of digital assets is discussed by ACTEC Fellow John Rogers.
Beth Shapiro Kaufman breaks down what wealth advisors need to know about the IRS and Treasury’s release of the 2018 Priority Guidance Plan.
Link to Internal Revenue Service Lapsed Appropriations Contingency Plan
Commentary by ACTEC Fellow Ronald D. Aucutt reviewing 2018 “top ten” estate planning and estate tax developments and foreshadowing items to watch in 2019 and the future.