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.
Comments on Proposed Regulations on Qualified Opportunity Funds under Code Section 1400Z-2 (December 27, 2018)
Congress enacted the Tax Cuts and Jobs Act of 2017 which doubled the estate, gift, and generation-skipping transfer tax exemption. Hear more about possible follow up legislation.