Third Quarter 2018

  • 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 Offers Opinion in Sveen v. Melin

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.

The American College of Trust and Estate Counsel Elects 32 New Fellows to the College

The Board of Regents of The American College of Trust and Estate Counsel (ACTEC) met in March at the 2018 Annual Meeting in San Antonio to review nominations for a new class of Fellows. We are proud to announce that 32 individuals have been peer-elected. This group of new Fellows spans the US and also includes four International lawyers representing Canada, Austria, and Spain.

Second Quarter 2018

  • 2036, 2038, and 2703 Expansion in Split-Dollar Case
  • Corporate Arrangements Disregarded
  • Investment Partnership Traps
  • Current Materials & Comparison
  • Blog Posts & Upcoming Events
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