The Estate, Gift & Trust section is a compilation of alerts and articles written by members of the ICPAS Estate, Gift & Trust Committee as well as links to websites and other resources of interest to the estate, gift & trust community. Follow the links below for more information on these topics. 

Estate, Gift & Trust Committee Articles

  • IRS Seeks to Eliminate Valuation Discounts for Estate and Gift Tax Purposes

  • It's Time for the Holidays and RMDs

  • Are Pets People?

  • Planning for the Difference Between State and Federal Exempt Amounts

  • IRS Announces 2016 Inflation-Adjusted Items

  • IRC Section 6035 - No Form, No Regulations, No Information - What are we to do?

  • Estate of Helen P. Richmond, T.C. Memo 2014-26

  • Need for Provision in Will/trust for Portability

  • Planning for Asset Protection of Inherited IRAs After the U.S. Supreme Court's Decision in Clark V Rameker