ACTEC submits recommendations pursuant to Notice 2021-28, 2021-18 I.R.B. 1130, published April 14, 2021, which invites recommendations for items that should be included on the 2021-2022 Priority Guidance Plan.
ACTEC submits a Report with recommendations to revise IRC Section 6166 and to propose the enactment of a new IRC Section 6166A to address important issues related to providing deferral treatment for federal estate tax and generation-skipping transfer tax attributable to closely held business interests.
ACTEC comments on questions pertinent to the implementation of the Corporate Transparency Act (CTA), enacted into law as part of the National Defense Authorization Act for Fiscal Year 2021 (NDAA) in response to the advance notice of proposed rulemaking RIN 1506-AB49 and FINCEN—2021—0005 (ANPRM)
ACTEC Comments concerning IRS Form 8971, Information Regarding Beneficiaries Acquiring Property from a Decedent
ACTEC Request For Further Postponement Relief for Tax Return Filings, Tax Payments, and Certain Other Matters Due to the COVID-19 Emergency
ACTEC comments on Treasury Notice 85 Fed. Reg. 49754 and commends Treasury and the IRS for drafting such a well-organized package of proposed regulations under Code Section 1061.
ACTEC submits Part 2 of its request for guidance from Treasury regarding Section 401 of the SECURE Act, providing Treasury with detailed and comprehensive comments that address varying issues under the SECURE Act.
ACTEC requests guidance from Treasury that will assist taxpayers with issues raised by the changes to the required minimum distributions (“RMDs”) after the death of an Employee found in Section 401 of the Setting Every Community Up for Retirement Enhancement Act of 2019, Pub. L. 116–94, part of the Further Consolidated Appropriations Act, 2020 (the “SECURE Act”)
ACTEC Fellow Gregory V. Gadarian’s request for a public hearing and the opportunity to speak at the hearing on the proposed regulations on Income Tax Regulations (26 CFR part 1) under sections 67 and 642 of the Internal Revenue Code
The American College of Trust and Estate Counsel