Developments in 2022 addressed valuation tools and rules (for valuing both assets and deductions), retirement plan distributions, IRS funding, IRS rulemaking, arbitration, gifts with retained benefit or control, flexible charitable remainder trusts, and split-dollar life insurance.
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- Liens from Deferred Estate Tax on Businesses
- Irrevocable Grantor Trusts and Basis Step-Up
- Charitable Gifts of Business Interests
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The Board of Regents of ACTEC convened during the College’s 2022 Fall Meeting in San Francisco, California to consider nominations for a new class of ACTEC Fellows. The College is pleased to announce 53 individuals were elected. This select group includes 35 Fellows, ten International Fellows from eight countries, one Academic Fellow and seven Fiduciary Counsel Fellows.