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
ACTEC submits comments on Treasury Notice 85 Fed. Reg. 27693 (5/11/20): Proposed Regulations on Income Tax Regulations (26 CFR part 1) under sections 67 and 642 of the Internal Revenue Code
ACTEC request for interim guidance from Treasury that ACTEC believes will be needed bytaxpayers in 2020 to adequately address the changes the SECURE Act made in the lawrelating to distributions from inherited plan accounts and IRAs after the death of theplan participant or IRA owner
ACTEC submits memorandum setting forth its request for further postponement relief for tax return filings, tax payments, and certain other matters due to the COVID-19 emergency
ACTEC submits report on Report on Proposals to Tax the Deemed Realization of Gain on Gratuitous Transfers of Appreciated Property
The American College of Trust and Estate Counsel