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 May 15, 2013

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

Estate Tax Provisions in Presidents Fiscal Year 2014 Proposed Budget

Article:  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 April 16, 2013

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

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