Explore estate planning for freelancers and gig workers. Learn about tax planning, creating a will, asset management, planning for incapacity, and more.
In this valuable discussion, learn about U.S. estate tax for non-U.S. persons, filing requirements, taxable assets, transfer certificates, and treaty benefits.
An estate planning expert explains the complexities of US trustees dealing with foreign trust registration, the Corporate Transparency Act, and drafting strategies.
T&E experts offer recommendations regarding IRS guidance: Private Letter Rulings (PLRs), Technical Advice Memorandums (TAMs), and Chief Counsel Advice (CCAs).
ACTEC submitted comments and recommendations regarding proposed regulations published in IRS REG-109348-22
Three submissions from law students distinguished themselves among the entries received and evaluated by a panel of ACTEC Fellows.
Explore the risks of deferring estate tax, including secret IRS liens, credit implications, and alternatives with insights from ACTEC experts.
Experts explain why you’ll want to add provisions regarding tangible personal property, such as furniture, vehicles, electronics, and jewelry, to your will or trust.
An estate planning attorney discusses the implications of Connelly v. US, buy-sell agreement, valuation of life insurance proceeds, Section 2703, and more.
Understand the taxpayer victory and tax court decision in Schlapfer v. Comm'r that strict compliance with adequate disclosure regulations may not be necessary.