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- Sale of C Corp Stock – Code § 1202 Exclusion and Other Issues
- Intrafamily Business Transactions after 2018 Tax Court Case
- Annual Charitable Contributions for Businesses after 2017 Tax Reform
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- Options to Combine Businesses
- Specified Service Trade or Business (SSTB)
- Trusts are Evil (government’s apparent view)
- Current Materials & Comparison
- Blog Posts & Upcoming Events
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ACTEC and its Fellows researched and offered opinion to Supreme Court in Sveen v. Melin. The decision was 8-1 in favor of the position taken by ACTEC as amicus curiae with only Justice Gorsuch dissenting. ACTEC supported the position that revocation upon divorce statutes, applied retroactively to life insurance beneficiary designations, do not violate the Contracts Clause of the U.S. Constitution.