This Sixth Edition of the ACTEC Commentaries continues the tradition of providing guidance on the Model Rules of Professional Conduct particular to estate and trust practitioners.
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- Adequate Disclosure on Gift Tax Returns
- Constructive Dividends & Other Shareholder-Corporation Transactions
- Transferee Liability Just Got a Little More Scary
- Blog Posts & Upcoming Events
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The Fiscal Year 2024 Greenbook includes many income, GST, estate, and gift tax proposals, including recognition of gain on gifts, transfers at death, and sales between a grantor trust and the deemed owner, and limitations on the GST exemption, GRATs and CLATs, the annual gift tax exclusion, and private operating foundations.
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The Fiscal Year 2024 Greenbook includes significant proposals to change estate and gift tax valuations.
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