Wealth Advisor Resources
Improving the Trust and Estate Profession
The American College of Trust and Estate Counsel is committed to improving the trust and estate profession through life-long learning. Our trust and estate resources and educational materials provide valuable information for lawyers, professors and financial services professionals.
We recommend that trust and estate practitioners, wealth planning professionals and law students bookmark this page on your web browser or mobile device for easy access to the resources below.
ACTEC Trust and Estate Talk is a free weekly podcast series. The series offers wealth planning professionals best practice advice, insights, and commentary on subjects that affect the profession and clients.
The ACTEC Tax Tables are a handy resource and guide to frequently used tax information, revised through April 18, 2023.
This publication was compiled for the College by ACTEC Fellows Susan T. Bart and Karen S. Gerstner.
Links to IRS web pages showing current and historical Applicable Federal Rates (AFR) and Section 7520 Rates.
An easy-to-use calculator to calculate the required annual payout for a "zeroed-out" Grantor Retained Annuity Trust.
An easy-to-use calculator to calculate the taxable gifts for a Qualified Personal Residence Trust.
A regularly updated chart organized by state that includes:
- Type of Tax
- Effect of EGTRRA on Pick-up Tax and Size of Gross Estate
- Legislation Affecting State Death Tax
- 2018 State Death Tax Threshold
This publication was compiled for the College by ACTEC Fellow Charles D. Fox, IV.
A regularly updated chart organized by state that includes:
- Statutory citations
- Factors resulting in imposition of tax
- Maximum tax rates on trusts
This publication was compiled for the College by ACTEC Fellow Richard W. Nenno.
Ronald Aucutt is an ACTEC Fellow in Florida with Bessemer Trust. Capital Letters offers unique insights into the legislative process behind estate tax reform and related transfer tax deliberations of the United States Congress and administrative developments at the Treasury and IRS.