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Tax Home > Resources > Trust, Estate and Gift

Trust, Estate and Gift

This section includes articles, tools, and other information related to Trust, Estate, and Gift Taxation. 

 

Deductibility of Trust Investment Advisory Fees After Knight

This page gathers resources on issues affecting estate and trust administration costs after the Supreme Court's ruling in Knight v. Commissioner. Learn More>>

 

Supreme Court Sides with IRS, Trust Investment Advisory Fees Subject to 2 Percent Floor

On January 16, 2008, the U.S. Supreme Court handed down a unanimous decision upholding the application of the 2 percent floor to trustee investment advisory fees. Learn More>>

 

AICPA Comments on Proposed Expat Legislation
On January 16, 2008, the AICPA commented on proposed legislation addressing the tax status of expatriate Americans. Learn More>>

 

AICPA Practice Guide for Fiduciary/Trust Accounting

This Practice Guide includes the tools and best practices for preparation of a fiduciary (or trust) accounting and understanding the fiduciary duties involved in providing trust and other fiduciary accounting services. Learn More>> 

Report on Reform of Federal Wealth Transfer Taxes

This 2004 Report is designed to provide diverse views and perspectives on a wide range of issues concerning the current federal wealth transfer tax system and the changes the EGTRRA makes to that system. Learn More>>

 

Fiduciary Accounting Income Trusts

This article discusses the allocation of depreciation from a partnership between a trust and its beneficiaries. Learn More>>

 

Executive Summary: Study on Reform of the Estate and Gift Tax System

In 2001 the American Institute of Certified Public Accountants (AICPA) undertook an extensive analysis of the changes to the transfer tax system, including substantial modifications and outright repeal. Learn More>>

 

AICPA Repeats Estate Tax Reform Recommendations

This June 22, 2006, letter to Congressional tax-writers recommends estate tax reform priorities. Learn More>>

 

AICPA Asks for Guidance on GST Allocation at the End of the ETIP

June 26, 2007. This letter requests IRS guidance on the allocation of GST exemption to a trust at the end of the estate tax inclusion period (ETIP) or electing out of the automatic allocation rules at the end of the ETIP. Learn More>>

 

AICPA Tax and PFP Sections are Part of Synergy Summit Coalition

AICPA Tax Section and AICPA PFP Section are part of the Synergy Summit group of organizations focused on estate and financial planning. Learn More>>