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    AICPA Comments to IRS on Annuities - March 6, 2007

    Comment Letter This is a 3/6/07 AICPA letter to the IRS regarding annuity proposed regs. The AICPA believes that the proposed regulations are overly broad in nature and attempt to curb perceived abuses that could be managed in a much less intrusive...
    Published on March 14, 2012

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

    Article This section includes information on legislative, regulatory, and administrative advocacy related to estate, gift, and trust taxation.
    Published on March 31, 2014

    GRAT Provision Passed House of Representatives

    Article ...as part of H.R. 4849, the Small Business and Infrastructure Jobs Tax Act of 2010, a revenue raiser requiring a minimum of 10 years for a Grantor Retained Annuity Trust (GRAT
    Published on September 11, 2012

    AICPA Letter to IRS on Section 664 Guidance on Effect of UBTI on CRTs - June 12, 2008

    Comment Letter ...unrelated business taxable income (UBTI) does not remain as such if it is distributed by a charitable remainder trust (CRT) to a charitable organization as part of the annual annuity or unitrust payment
    Published on March 14, 2012

    AICPA Urges IRS to Retain Simplified Method for Charitable Remainder Trusts Calculating NIIT

    Newsletter Rhe CPA Advocate: April, 2014.  To make complying with the net investment income tax rules less difficult, the AICPA recommended several changes to the IRS.
    Published on April 23, 2014

    Estate Tax Provisions in the Presidents Fiscal 2013 Budget Proposals

    Overview This page includes a discussion on the President's fiscal 2013 budget tax proposals regarding estate taxes, including the proposal on intentionally defective grantor trusts.
    Published on April 03, 2013

    Estate Tax Provisions in Presidents Fiscal Year 2014 Proposed Budget

    Audio A podcast on the estate planning impact of this and other provisions in the President's budget is available on the estate tax webinar page.
    Published on June 04, 2013

    2014 Tax Advocacy Comment Letters

    Comment Letters Recent comment letters submitted by the tax section.
    Published on July 17, 2014

    AICPA Offers Comments on Generation-Skipping Transfer Safe Harbor Regs.

    Comment Letter Safe Harbor Suggestions under Proposed Section 2642(g) Regulations.
    Published on September 12, 2012

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