The American College of Trust and Estate Counsel (ACTEC) is a nonprofit organization of lawyers. The ACTEC was established in 1949.
The purpose ACTEC is to support the educational and other charitable activities by sponsoring research and the dissemination of knowledge concerning the improvement of a legal system in probate, trust, tax, and related areas of the law. The ACTEC provide technical comment and expertise to the Congress, the Internal Revenue Service, and the Department of the Treasury in regard to proposed or existing regulations, forms or other administrative rulings such as the ACTEC Comments on Tax Strategy Patent Legislation (October 21, 2009), the ACTEC Request for Revenue Ruling Regarding Spousal Rollovers (April 15, 2009), the ACTEC Report on the Stop Tax Haven Abuse Act and the Incorporation Transparency and Law Enforcement Assistance Act (February 17, 2009).
The ACTEC file amicus curiae briefs in court cases with present issues of special significance to the legal profession or the public, or that can contribute to the advancement of improving and reforming probate, trust and tax laws and procedures. The ACTEC representatives are actively involved with FATF (a quasi-governmental organization that is designed to combat international money laundering) deliberations and provide invaluable input in trying to reconcile FATF recommendations with the ethical obligations imposed on US attorneys.
The ACTEC members are elected to the college by demonstrating the highest level of integrity, commitment to the profession, competence and experience as trust and estate counselors. The members contribute to enhance their ability to provide the most efficient and highest quality services to their clients; develop qualified trust and estate counselors; improve and reform probate, trust and tax laws, procedures, and standards of professional responsibility; and cooperate with bar associations and other organizations with similar missions.
The ACTEC members also serves their clients by: planning for the orderly and tax efficient transfer of wealth during life and after death and preparing all related estate planning documents; administering trusts, decedent’s estates, guardianships, conservatorships and other family entities; planning for incapacity and elder concerns; planning for employee benefits; Planning charitable gifts and advising exempt organizations; and handling tax controversy and fiduciary litigation.
Membership in the ACTEC is by vote of the regents of the college. The selection for membership is from eligible individual lawyers by fellows of the college subjected to careful review of state and national membership selection committees, prior to consideration by the regents of the College.
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