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

Trust Residency and State Tax Nexus Planning

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.

Tax Notes Recognizes ACTEC's Comments to Treasury Regarding Section 199A

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).

Information About the Department of Treasury and IRS During the Shutdown

Jan 08, 2019 02:02 PM

Link to Internal Revenue Service Lapsed Appropriations Contingency Plan

Capital Letters No. 47

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.

ACTEC Comments on Treasury Notice 83 Fed. Reg. 54279 (10/29/18)

Comments on Proposed Regulations on Qualified Opportunity Funds under Code Section 1400Z-2 (December 27, 2018)

Capital Letters No. 46

Ronald Aucutt, ACTEC Fellow and partner at McGuireWoods LLP, shares his expert commentary regarding Treasury's proposed “Anti-Clawback” regulations (REG-106706-18) released on November 20, 2018, and published in the Federal Register on November 23, 2018 (83 FED. REG. 59343).

ACTEC Elects 38 New Fellows to the College

The Board of Regents of The American College of Trust and Estate Counsel (ACTEC) met October 28 at the 2018 Fall Meeting in Washington, DC to review nominations for a new class of Fellows. We are proud to announce that 38 individuals have been peer-elected to the College. This group of new Fellows spans the US, including one academic Fellow and four Fiduciary Counsel, and also an International Fellow representing France.

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:

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.