ACTEC Trust & Estate Talk

Section 2801 Final Regulations: Tax on Gifts From Expatriates

July 28, 2026·11 min
Episode Description from the Publisher

Learn how Section 2801 final regulations affect gifts and bequests from covered expatriates, including tax rules, trusts, Form 708, and key exceptions. The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights, and commentary on subjects that affect the profession and clients. Learn more in this podcast.

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