- Income Tax on Sale of Interest in Trust
- Negative Capital Accounts: Reporting and Planning Issues
- Final Regs on Life Insurance Transfer for Value Income Taxation
- Blog Posts & Upcoming Events
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Latest News
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The ACTEC Foundation today announced the 2019 winners of the Mary Moers Wenig Student Writing Competition. Five law students were selected among twelve entries received and reviewed by a panel of judges appointed by the Legal Education Committee of the College.
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- Code § 199A Final Safe Harbor for Rental Real Estate
- Recent Developments in Partnership Structural Issues
- Taxing Sale of Intangible Assets
- Blog Posts & Upcoming Events
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The United States Supreme Court today ruled in a unanimous opinion against North Carolina in a trust tax case. The American College of Trust and Estate Counsel (ACTEC) filed an influential amicus brief in March, The North Carolina Department of Revenue v. The Kimberly Rice Kaestner 1992 Family Trust. The Supreme Court decision determined that a trust beneficiary’s residence in a state does not establish a necessary connection for the state to tax the trust.