An attorney with the law firm of Carlile Patchen & Murphy, Alan Acker practices Family Wealth and Estate Planning with an emphasis on estate and gift taxation, income taxation of trusts and estates, charitable giving, and probate law. He is a former Franklin County, Ohio Probate Court Judge. Alan has practiced law in Norfolk, Virginia, Chicago, Illinois, as well as Columbus, Ohio, with primary responsibility for estate planning. Alan is the creator of Estate Drafter, a web-based system to help Ohio attorneys in the drafting of trusts, wills, financial powers of attorney, and prenuptial agreements.
Mr. Acker has received numerous awards, including being named one of the 100 Super Lawyers® in Ohio repeatedly, one of the top 100 estate planning lawyers in the country by Worth Magazine in December 2005, and the Outstanding Discussion Leader by the Virginia Society of CPAs in 1991. He served as Chair of the Columbus Estate Planning Group. A fellow of the American College of Trust and Estate Counsel, Mr. Acker is also a member of the Illinois Bar and the Estate Planning, Trust and Probate Law Section Board of Governors of the Ohio State Bar Association. Mr. Acker is a frequent lecturer for Ohio Continuing Legal Education and an adjunct professor of law at Capital University Law and Graduate Center in Columbus, Ohio. He has contributed to the Estates, Gifts and Trusts Journal, published by Bloomberg Tax. Mr. Acker would like to thank Professor Mark Gillett for generously sharing his book Fiduciary Accountings and the Uniform Principal and Income Act authored along with Kathleen Guzman and Kelly Bruns and for access to Professor Gillett's GEMS Fiduciary Accounting Software.
Education:
J.D., Chicago-Kent College of Law (1977)
B.S., Accountancy, University of Illinois (1974)
Tax Management Portfolios™
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Accounting for Trusts and Estates (Portfolio 853)
Tax Management Portfolio, Accounting for Trusts and Estates, No. 853, explains how to account for income and principal of an estate or trust. Income and principal must be determined for a number of reasons. Receipts and disbursements must be allocated properly to income or principal, as the case may be.
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Accounting for Trusts and Estates (Portfolio 5202)
This Portfolio explains how to account for income and principal of an estate or trust.
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Income Taxation of Trusts and Estates (Portfolio 852)
This Portfolio provides detailed coverage of the rules governing the income taxation of estates, trusts, and their beneficiaries and the rules of subchapter J of the Code.
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Income in Respect of a Decedent (Portfolio 862)
This Portfolio discusses the scheme for taxing "income in respect of a decedent" (IRD).
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Estate and Trust Administration — Tax Planning (Portfolio 855)
This Portfolio discusses aspects of tax planning in connection with administration of an estate or trust and includes, but is not limited to, the subject of after-death tax planning.
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Administrative Powers (Portfolio 820)
Tax Management Portfolio, Administrative Powers, No. 820, describes and analyzes the development of the law with regard to the estate and gift tax consequences of various administrative powers granted to trustees; reserved by a settlor or a decedent; or held by an executor, custodian, or others, including third parties such as trust protectors.