Trust Estate & Gift

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Trust, Estate and Gift Tax Resources

Covered here are topics such as trusts, estate, gift, and generation-skipping transfer tax. It contains checklists, webinars, articles, tools and practice aids to assist members in tax practice.


News and Developments

Below are articles on recent developments:

President's 2014 fiscal year budget contains estate tax provisions (podcast).
IRS Responding (Dec. 21, 2012 and Dec. 4, 2012 updates) to AICPA Requests Resolution with Incorrect Letters on Form 3520 Reporting, Tax E-Alert, September 7, 2012
Recent Developments in Estate Planning: Part I, The Tax Adviser, September 1, 2012 & Part II, TTA, Oct. 1, 2012
Estate Exclusion Portability Election Regs. Issued, The Tax Adviser, September 1, 2012
State Taxation of Trusts Credit for Taxes Paid to Other States, The Tax Adviser, September 1, 2012


Key Resources

	Below are important issues with resources for practitioners: Portability (2011 and later deaths) Estate Tax Reform 2012 Estates Trust Investment Advisory Fees Foreign Trust Reporting Family Limited Partnerships (FLPs)
	Below are AICPA checklists for trusts, estates, and gifts that will assist practitioners with compliance in this area: Form 706, 709 and 1041 AICPA Family Limited Partnership (FLP) Foreign Trust Forms 3520 & 3520A See all the checklists in this area
	Below are various tools, including practice guides and sample client letters, to assist members with estate tax clients: AICPA Practice Guide for Fiduciary Trust Accounting Flowchart on Form 8938 for Individuals with Interests in Trusts and Estates AICPA Sample Portability Client Letter Tools on Estate and Trust Impact of 3.8% Surtax
See a comprehensive list of tools developed for the trust, estate and gift tax area.


Upcoming and Recent Webinars

	July 10, 2013 - Should You Trust a Trust as an IRA Beneficiary? April 18, 2013 - IDGTs: Using Intentionally Defective Grantor Trusts to Intentionally Do Great Things! Feb. 19, 2013, April 8, 2013 - Advanced Gift Tax Preparation Issues Archived Jan. 17, 2013 - Compliance and Planning Issues with the 3.8% Medicare Surtax Archived Jan. 9, 2013 - Fiscal Cliff Settlement: What CPAs Need to Know to Advise Individual and Estate Planning Clients
	Archived Nov. 2012 - A Webinar Seminar Series: Proactive Planning in Preparation for 2013: Steps to Take during the Lame Duck Session Archived Aug. 29, 2013 - Proactive Planning in Preparation for 2013: In-Depth Estate Planning Strategies to Consider Prior to Year End
To see a full list of past and present webinars on estate tax, visit the upcoming and archived webinars page.


Advocacy

	For advocacy information related to trust, estate, gift, and generation-skipping transfer (GST) tax developments, visit the Trust, Estate and Gift Tax Advocacy page. It includes legislative and regulatory activity and AICPA comments suggesting improvements to the trust, estate, gift, and GST tax rules.