Estate Tax Reform AICPA Letters and Studies 


    AICPA continues to advocate to Congress for simplification of the estate, gift, and gst tax rules and other suggestions for reform in this area.
    • April 9, 2014 - AICPA letter to Congress on treating estates the same as married persons filing separately for the bracket threshold for the income tax and the net investment income tax
    • July 30, 2013 - AICPA letter to Congress on QTIP/QRT elections 9100 relief
    • February 2013 - AICPA Compendium of Legislative Proposals including trust, estate, and gift tax
    • October 19, 2012 - AICPA legislative proposal to exempt from the Form 1041-A filing requirement of section 6034(a) trusts with charitable deductions only from flow-through entities
    • September 14, 2012 - AICPA Comments to IRS on Portabilty Proposed Regulations
    • September 13, 2012 - AICPA Written Statement to House Small Business Committee on estate tax uncertainty for the hearing by the Subcommittee on Economic Growth, Tax, and Capital Access on Adding to Uncertainty: Small Businesses' Perspectives on the Tax Cliff
    • May 31, 2012 - AICPA Written Statement to House Small Business Committee on Estate Tax Reform for the hearing by the Subcommittee on Economic Growth, Tax and Capital Access on Planning for the Death Tax: Can Small Businesses Survive? (and June 8, 2012 transmittal cover letter)
    • January 12, 2012 - AICPA Proposal for Consistent Treatment of all Federal Tax Payments of Trusts and Estates
    • November 18, 2011 - AICPA Letter to Congress on Estate Tax, Making Permanent GSTT Modifications, Relief for Late QTIP and Section 645 Elections
    • September 7, 2011 - AICPA Letter to IRS on Notice 2011-66 on Carryover Basis
    • August 8, 2011 - AICPA Letter to IRS on Extension for Forms 706 and 8939 for 2010 and 2011
    • December 3, 2010 - AICPA Letter to IRS on Carryover Basis Guidance Needed
    • November 16, 2010 - AICPA Letter to Congress on Proposed Legislation for Administrative Relief for Late QTIP and Section 645 Elections
    • September 21, 2010 - AICPA Letter to Congress on Making Permanent GSTT Technical Modifications from EGTRRA 2001
    • January 13, 2010 - AICPA Letter to Congress on Urgency for Legislation in 2010 and Estate Tax Reform Priorities
    • April 1, 2009 - AICPA Written Statement to the House Small Business Committee on Estate Tax Reform Priorities for Hearing on IRS Oversight and Tax Compliance
    • January 21, 2009 - AICPA Letter to Congress on Estate Tax Reform Priorities
    • April 10, 2008 - AICPA Testimony to House Small Business Committee on Estate Tax Reform Priorities for Hearing on Modernizing the Tax Code: How Updating the Internal Revenue Code can Better Serve Small Businesses
    • April 3, 2008 - AICPA Testimony to Senate Finance Committee on Estate Tax Reform at Hearing on Outside the Box: Reviewing Ideas to Simplify Planning
    • March 12, 2008 - AICPA Written Statement to Senate Finance Committee on Hearing on Alternatives to the Federal Estate Tax System and Transmittal Letter
    • March 11, 2008 - AICPA Letter to Congress on Estate Tax Reform Suggestions
    • June 22, 2006 - AICPA Letter to Congress on Estate Tax Reform Suggestions
    • July 28, 2005 - AICPA Letter to Congress on Estate Tax Reform Suggestions
    • 2005 - Article and Overview on Joint AICPA-ABA Report - Reform or Repeal of the Transfer Tax System
    • May 9, 2005 - AICPA Letter to Congress on 2001 and 2004 Estate Tax Studies and Reports
    • August 2004 - Joint AICPA-ABA Report on Reform of Federal Wealth Transfer Taxes, including:
    • February 2001 - AICPA Study on Reform of the Estate and Gift Tax System



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