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An amicus brief in The North Carolina Department of Revenue v. The Kimberley Rice Kaestner 1992 Family Trust was filed on March 1, 2019, with the Supreme Court by ACTEC. This is an important case dealing with the ability of a state to tax the income of an irrevocable nongrantor trust.
With the publication of the Fifth Edition of the ACTEC Commentaries, ACTEC – through the work of its Professional Responsibility Committee and with the financial support of the ACTEC Foundation – is now publishing the Third Edition of Engagement Letters.
This White Paper has been prepared by the FATF Task Force of the American College of Trust and Estate Counsel[1] Executive Summary The Canadian Court of Appeal for British Columbia […]
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These 2018 “top ten” developments cover a variety of subjects and foreshadow several developments to watch for in 2019 and future years.
- Various 2019 Guidance Regarding Code § 199A, Including Multiple Trust Rules
- Guidance re Real Estate under Code § 199A
- Life Insurance: Transfer for Value Rules; Special Rule re Corporate Split-Dollar
- Blog Posts & Upcoming Events
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