Trust Estate & Gift

Trust, Estate and Gift Tax Advocacy 

Covered here is information related to trust, estate, gift, and generation-skipping transfer (GST) tax developments, including legislative and regulatory activity and AICPA comments suggesting improvements to the trust, estate, gift, and GST tax rules. 

The Trust, Estate and Gift Technical Resource Panel continues to monitor these advocacy issues.

News and Developments
Key Advocacy Issues

Same-Sex Married Couples Estate and Gift Tax Issues

AICPA continues to monitor, comment, and develop tools and information regarding the same-sex married couples and the Defense of Marriage Act (DOMA) estate and gift tax issues and guidance.

Estate Tax Legislation/Reform

AICPA continues to advocate to Congress for simplification of the estate, gift, and GST current rules.

Trust Investment Advisory Fees

AICPA continues to monitor and comment on the trust investment advisory fee rules, including on legislation and regulations.

Foreign Trust Reporting

AICPA continues to identify, monitor, and address various foreign trust reporting issues, including Forms 3520 and 3520A compliance.

Comprehensive List of Advocacy Issues

AICPA comments on many issues regarding trust, estate, and gift tax, both legislative and regulatory.  Available are all the current comments, as well as prior year comments.
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