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 Announces 2021 Inflation-Adjustments +

  • Consider Using your Lifetime Gift Exclusion This Year !! +

  • The SECURE Act in a Nutshell +

  • IRS Announces 2019 Inflation Adjustments +

  • 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 +