Wealth Advisor Resources

Improving the Trust and Estate Profession

Wealth-Advisor-Mobile1The 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.

Directions for "app-like" access from your mobile device.

Tools for Wealth Advisors

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Pocket Tax Tables 

The ACTEC Pocket Tax Tables is a handy resource guide to frequently used tax information revised through March 1, 2018. The publication was compiled for the College by ACTEC Fellows Susan T. Bart and Lawrence P. Katzenstein.

 


GRAT-calculator

GRAT Calculator

An easy-to-use calculator to calculate the required annual payout for a "zeroed-out" Grantor Retained Annuity Trust.

 

 


QPRT calculatorQPRT Calculator

An easy-to-use calculator to calculate the taxable gifts for a Qualified Personal Residence Trust. 

 

 


IRS-RatesAFRs and 7520 Rates

Links to IRS web pages showing current and historical Applicable Federal Rates (AFR) and Section 7520 Rates.


state-death-tax

State Death Tax Chart

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

state-income-taxState Income Tax on Nongrantor Trusts

A regularly updated chart organized by state that includes:

  • Statutory citations
  • Factors resulting in imposition of tax
  • Maximum tax rates on trusts

 


Ron_aucutt

Capital Letters 

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.

 


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ACTEC Trust and Estate Talk

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.