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Home Advocacy Tax Trust Estate & Gift Comprehensive List of Advocacy Issues for Trust, Estate and Gift Tax

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Comprehensive List of Advocacy Issues for Trust, Estate and Gift Tax

Legislative Comments

Important Legislative Comments:

Regulatory Comments

Important Regulatory Comments:

IRS Business Plan Guidance Suggestions - May 24, 2013
Medicare Surtax and Trusts and Estates - May 8, 2013
Decanting
Carryover Basis - Notice 2011-66 - Sept. 2011
Forms 706 and 8939 Extensions
Form 709 Update
Carryover Basis - Dec. 2010
Sec. 67(e) Trust Investment Expenses
Alternate Valuation Regs Comments
SEC Proposed Rule on Family Offices
Sec. 2511 & Charitable Trusts
Foreign Trust Reporting
Letter to IRS on Form 1041-A
Letter to IRS on Form 4952 -IRS has made these changes
Letter to IRS on Simplified Method for Electing Out of GST Exemption
Letter to IRS on Gift Splitting
Letter to IRS on indirect deductions for CRTs
Letter to IRS on ETIP suggestion
Comments on 2008 Alternate Valuation Proposed Regulations
Comments on 2012-13 IRS Business Plan (pp. 37-41)
Letter to IRS on Notice 2008-63 Regarding Proposed Guidance on Transfers with Retained Life Estate and the Creation of a Private Trust Company and Distribution Committees (Nov. 12, 2008)
Letter to IRS on pre-release comments on guidance needed on the estate, gift, and GST consequences of using a family-owned company as the trustee of a trust - involving private trust company (March 29, 2006)

Additional Articles and Resources

Additional Tools and Practice Aids

Tax on Income Not Effectively Connected With a US Trade or Business
AICPA Draft #1 - Schedule D: Capital Gains and Losses of Form 1041NR
1041NR Schedule K
Template Form 1041NR on Schedule K-1
AICPA Letter to Congress on 2001 and 2004 Estate Tax Studies - May 9, 2005
AICPA Comments on Proposed Regulations (REG-143316-03) Regarding Alternate Valuation and Post-Death Events - August 8, 2007
Form 4970FT, Tax on Accumulation Distribution of Foreign Trusts
AICPA Pre-Release Comments on Private Trust Company IRS Guidance - March 29, 2006
AICPA Comments and Recommendations to Congress on Revision of Tax Rules on Expatriation - 2007
AICPA Comments to IRS on Foreign Gift Reporting Threshold for Form 3520 - March 3, 2008
AICPA Letter to IRS on Form 4952 Regarding Investment Interest Expense Deduction for Estates and Trusts - Nov. 30, 2009
AICPA Suggestions to IRS on Revising the Form 709
AICPA Preliminary Recommendations on Modifications to Form 709 - 2004
AICPA Comments to NCCUSL on Proposed Changes to UPIA Section 401, 409, and 505 - Oct. 3, 2007
AICPA Letter to IRS on Rev. Proc. 2005-24 regarding Spousal Election Rights and CRTs - June 8, 2005
AICPA Comments to IRS on Proposed Regulations for Electing Out of GST Deemed Allocations under Section 2632(b)(1)
Form 1041NR Template - Income from Foreign Sources
Form 1041NR Schedule J - Draft 2
Executive Summary of Joint AICPA-ABA Report on Reform of Federal Wealth Transfer Taxes - 2004
AICPA Request for Guidance on Splitting Gifts when Donee Spouse has an Interest - June 26, 2007
AICPA Request for Simplified Procedure to Obtain Extension of Time to Elect Out of Automatic Allocation of GST Exemption to Indirect Skips - June 26, 2007
Form 1041NR-T Allocation of US Tax Payments to Beneficiaries Under Code Section 643(d) and (g) - Template
AICPA Comments to IRS on Forms 3520 and 3520-A Regarding Foreign Trusts - June 17, 2003
AICPA Comments on Procedures for Extension of Time Regarding GST Tax Exemption - July 17, 2008
Bill Text - Discounts - Certain Estate Tax Relief Act of 2009 (Introduced in House)
AICPA Comments on Alternate Valuation Regulations - August 1, 2008
AICPA Letter to Congress on Section 67(e) Regarding Administration Costs of Estates and Trusts - September 8, 2008
AICPA Letter to IRS on Section 664 Guidance on Effect of UBTI on CRTs - June 12, 2008
RRSP and RRIF Information Reporting Notice Part III - 2005
AICPA Comments to IRS on Annuities - March 6, 2007
AICPA Comments to IRS on Qualified Severance Proposed Regulations - Feb. 9, 2005
AICPA Technical Comments to Congress on Proposed Expatriation Legislation - March 21, 2002
Transmittal Letter to Senate Finance Committee for Testimony for Hearing on Alternatives to the Current Federal Estate Tax System - March 11, 2008
Estate and Gift Tax Provisions in the Administration's Fiscal Year 2012 Revenue Budget Proposals

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