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

  • Comparison of Simple Trusts 2017 vs. 2018 Law +

  • An Overview of the Estate Process That Can Be Shared With Your Clients +

  • A Primer: Intentionally Defective Grantor Trusts +

  • IRS Announces 2018 Inflation - Adjustments +

  • Code Section 2704 Regulations Withdrawn +

  • New Rev. Proc. 2017-34 Highlights Simplified Procedure for Obtaining Extensions to Elect Portability +

  • Bad Advice Can Avoid the Late Filing Penalty +

  • Code Section 2704 Regulations – Update and Considerations in 2017 +

  • IRS Announces 2017 Inflation-Adjusted Items +