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

The American College of Trust and Estate Counsel Elects 42 New Fellows

The Board of Regents of the American College of Trust and Estate Counsel (ACTEC) convened during the College’s Fall Meeting in Philadelphia, PA to consider nominations for a new class of Fellows. The College is pleased to announce that 42 individuals were elected. This select group spans the US and includes four international Fellows representing Toronto, Montreal, London and Tel Aviv.

A Decade of Disrupted Tax Guidance

ACTEC Fellow Ronald D. Aucutt offers insight, perspective, and commentary on the past ten years of disrupted tax guidance from the federal government in his latest Capital Letter.

Report on Proposals to Tax the Deemed Realization of Gain on Gratuitous Transfers of Appreciated Property

ACTEC is pleased to submit the enclosed report on proposals to tax the deemed realization of gain on gratuitous transfers of appreciated property

2019-2021 Class of Dennis I. Belcher Young Leaders

The ACTEC Foundation is pleased to announce the fifth class of Dennis I. Belcher ACTEC Young Leaders.

The ACTEC Foundation Announces Mary Moers Wenig 2019 Student Writing Competition Winners

The American College of Trust and Estate Counsel (ACTEC) Foundation today announced the 2019 winners of the Mary Moers Wenig Student Writing Competition. Five law students were selected among twelve entries received and reviewed by a panel of judges appointed by the Legal Education Committee of the College.

Choosing an Executor or Trustee

Selecting an executor or trustee to oversee your will or trust requires careful consideration. ACTEC Fellows clarify the duties of an executor or trustee, traits to look for when selecting an individual(s) executor or trustee and when to consider a corporate trustee in this short video.

Divorce and Estate Planning

Going through a divorce can be emotionally and financially stressful. Knowledge is power. Understand what estate planning documents are impacted by a divorce from lawyers with an expertise in estate planning. ACTEC Fellows explain why in this short video.

Should I Sign New Estate Planning Documents When I Move to a New State?

Individuals and families need to update estate planning documents when relocating to a new state. ACTEC Fellows explain why in this short video.

ACTEC Comments on Proposed Regulations on Qualified Opportunity Funds under Code Section 1400Z-2

ACTEC is pleased to submit the enclosed comments pursuant to Treasury Notice 84 Fed. Reg. 18652, published in the Federal Register on May 1, 2019.

Supreme Court Rules in Trust Tax Case Following Amicus Brief Filed by The American College of Trust and Estate Counsel

The United States Supreme Court today ruled in a unanimous opinion against North Carolina in a trust tax case. The American College of Trust and Estate Counsel (ACTEC) filed an influential amicus brief in March, The North Carolina Department of Revenue v. The Kimberly Rice Kaestner 1992 Family Trust. The Supreme Court decision determined that a trust beneficiary’s residence in a state does not establish a necessary connection for the state to tax the trust.