Estate Tax Reform AICPA Letters & Studies
January 2015 - AICPA letter to Congress on portability and QTIP/QRT elections 9100 relief
April 2014 - AICPA letter to Congress on treating estates the same as married persons filing separately for the bracket threshold for the income tax and the net investment income tax
February 2014 - AICPA Compendium of Legislative Proposals including trust, estate, and gift tax
July 2013 - AICPA letter to Congress on QTIP/QRT elections 9100 relief
February 2013 - AICPA Compendium of Legislative Proposals including trust, estate, and gift tax
October 2012 - AICPA legislative proposal to exempt from the Form 1041-A filing requirement of section 6034(a) trusts with charitable deductions only from flow-through entities
September 2012 - AICPA Comments to IRS on Portability Proposed Regulations
September 2012 - AICPA Written Statement to House Small Business Committee on estate tax uncertainty for the hearing by the Subcommittee on Economic Growth, Tax, and Capital Access on Adding to Uncertainty: Small Businesses' Perspectives on the Tax Cliff
May 2012 - AICPA Written Statement to House Small Business Committee on Estate Tax Reform for the hearing by the Subcommittee on Economic Growth, Tax and Capital Access on Planning for the Death Tax: Can Small Businesses Survive? (and June 8, 2012 transmittal cover letter)
January 2012 - AICPA Proposal for Consistent Treatment of all Federal Tax Payments of Trusts and Estates
November 2011 - AICPA Letter to Congress on Estate Tax, Making Permanent GSTT Modifications, Relief for Late QTIP and Section 645 Elections
September 2011 - AICPA Letter to IRS on Notice 2011-66 on Carryover Basis
August 2011 - AICPA Letter to IRS on Extension for Forms 706 and 8939 for 2010 and 2011
December 2010 - AICPA Letter to IRS on Carryover Basis Guidance Needed
November 2010 - AICPA Letter to Congress on Proposed Legislation for Administrative Relief for Late QTIP and Section 645 Elections
September 2010 - AICPA Letter to Congress on Making Permanent GSTT Technical Modifications from EGTRRA 2001
January 2010 - AICPA Letter to Congress on Urgency for Legislation in 2010 and Estate Tax Reform Priorities
April 2009 - AICPA Written Statement to the House Small Business Committee on Estate Tax Reform Priorities for Hearing on IRS Oversight and Tax Compliance
January 2009 - AICPA Letter to Congress on Estate Tax Reform Priorities
April 2008 - AICPA Testimony to House Small Business Committee on Estate Tax Reform Priorities for Hearing on Modernizing the Tax Code: How Updating the Internal Revenue Code can Better Serve Small Businesses
April 2008 - AICPA Testimony to Senate Finance Committee on Estate Tax Reform at Hearing on Outside the Box: Reviewing Ideas to Simplify Planning
March 2008 - AICPA Written Statement to Senate Finance Committee on Hearing on Alternatives to the Federal Estate Tax System and Transmittal Letter
April 2008 - AICPA Testimony to Senate Finance Committee on Estate Tax Reform at Hearing on Outside the Box: Reviewing Ideas to Simplify Planning
March 2008 - AICPA Letter to Congress on Estate Tax Reform
June 2006 - AICPA Letter to Congress on Estate Tax Reform
July 2005 - AICPA Letter to Congress on Estate Tax Reform
June 2005 - Article and Overview on Joint AICPA- ABA Report - Reform or Repeal of the Transfer Tax System
May 2005 - AICPA Letter to Congress on 2001 and 2004 Estate Tax Studies and Reports
August 2004 -Joint AICPA-ABA Report on Reform of Federal Wealth Transfer Taxes, including:
February 2001 - AICPA Study on Reform of the Estate and Gift Tax System
This document provides guiding principles based on appropriate tax policies to help effectively analyze proposals and to change tax rules and tax systems. Discussions occur regularly among politicians, economists, tax practitioners, and others about changing national and sub-national tax systems. Any suggestion for modifying tax rules – whether major or minor — raises the question of how to best analyze and compare proposals. A framework of appropriate tax principles, provided in this document, is needed to analyze proposals to change tax rules and tax systems in order to best ensure an effective tax system based on good tax policy.
