News | The American College of Trust and Estate Counsel

2017 Mary Moers Wenig Student Writing Competition Winners

First Place Winner: SHAWN IRWIN WALKER, “Over My Dead Body: Preventing and Resolving Disputes Regarding the Disposition of the Dead” (University of Oregon School of Law)

Capital Letters No. 41

A deep look at Section 2704 by Ronald Aucutt an ACTEC Fellow in Virginia and the District of Columbia, and a partner in McGuireWoods LLP.

Expert commentary by Ronald Aucutt, an ACTEC Fellow and a partner in McGuireWoods LLP, regarding US Tax Code Section 2704. The White House has ordered an unprecedented review of burdensome tax regulations, and Treasury puts section 2704 proposed regulations on the menu. Capital Letters offers unique insights into the legislative process behind estate tax reform deliberations of Congress, the Treasury and IRS.

CPAs Urge Treasury to Pull Half of Tax Regulations Under Review

Snapshot: Want estate tax valuation, debt-equity, foreign currency, foreign transfer rules axed Silence on four projects is neither support nor opposition, AICPA says

ACTEC Proposal Concerning Federal Estate Tax Recovery Provisions (August 7, 2017)

On behalf of ACTEC, please find attached a report that recommends that the federal estate tax recovery provisions in the Internal Revenue Code be amended in order to eliminate inconsistencies and to expand the right of tax recovery to all estate tax inclusionary code sections.

ACTEC Comments re: Notice 2017-38 (August 1, 2017)

ACTEC is pleased to comment, in response to Notice 2017-38, 2017-30 I.R.B. 147, on the regulatory burdens and complexity that are, and would be, imposed by Proposed Regulations under section 2704.

Updated Musings on Current Events

Now Including Musings from the ACTEC Summer Meeting

Gorin's Business Succession News (Second Quarter 2017)

IN THIS ISSUE: Self-Employment and FICA Tax, Leveraging to Attain Basis Step-Up, Income Tax Benefits of Losing an FLP Case, Structuring Ownership of Privately-Owned Businesses: Tax and Estate Planning Implications, and Blog Posts & Upcoming Events

Congratulations to the Florida Fellows Institute Class of 2017!

The Institute graduated its second class on May 11, 2017. ACTEC President Susan House provided remarks during the event, recognizing the commitment of class members to achieving excellence in the profession. The Florida Fellows Institute has 66 graduates after the first two years of the program.

Engagement Letters: A Guide for Practitioners Third Edition (2017)

With the publication of the Fifth Edition of the ACTEC Commentaries, ACTEC – through the work of its Professional Responsibility Committee and with the financial support of the ACTEC Foundation – is now publishing the Third Edition of Engagement Letters.