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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Proposed regulations should prevent “clawback,” but won’t prevent further discussion.
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The Treasury-IRS Priority Guidance Plan for the 12 months ending June 30, 2019, confirms and clarifies the preview offered by the OMB’s government-wide agenda.
The Board of Regents of The American College of Trust and Estate Counsel (ACTEC) met October 28 at the 2018 Fall Meeting in Washington, DC to review nominations for a new class of Fellows. We are proud to announce that 38 individuals have been peer-elected to the College. This group of new Fellows spans the US, including one academic Fellow and four Fiduciary Counsel, and also an International Fellow representing France.