ACTEC Trust & Estate Talk

Explore how family offices use profits interests, the Lender decision, and Sections 162 and 212 to structure compensation and address tax deductibility. 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...

Explore tax planning strategies for QTIP trust assets, including Section 2519, the Anenberg and McDougall decisions, and valuation discounts. 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 subject...

Lawyers serving as trustees face unique ethical, fiduciary and liability considerations. Learn what to consider before accepting the role. 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 t...

Learn key estate planning considerations before a divorce is final, including wills, beneficiary designations, trust assets, fiduciaries, and asset protection. 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 com...

Explore ethical considerations, client representation, portability, and marital deduction issues when estate planning for married couples. 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 t...

Premarital planning for high-net-worth families, including legacy asset protection, property laws, trusts, SLATs, DAPTs, and client preparation. 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 subj...

Learn when an irrevocable trust can be modified, how courts define material purpose, and the legal risks of judicial and non-judicial trust changes. 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...

Can executors be personally liable for unpaid estate taxes? Learn how fiduciaries and transferees can reduce risk and avoid costly mistakes. 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...

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...

Learn when grantor trusts can reimburse income taxes, key IRS rules, state law differences, and planning strategies for estate planners. 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 tha...

Learn how to address an unfunded bypass trust after death, including legal theories, tax implications, and practical strategies for estate and trust administration. 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, an...

Estate tax apportionment isn't always straightforward. Learn how federal and state rules affect beneficiaries and how to avoid planning pitfalls. 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 sub...

Learn how estate planning attorneys can use AI for document review, trust analysis, client intake, and drafting assistance while maintaining professional judgment and confidentiality. 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 a...

Learn how directed trusts divide trustee responsibilities, the role of trust protectors, and how modern trust design creates flexibility in estate planning while maintaining effective trust administration. 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 profess...

Learn how modern single-family offices are structured, including classic and profits interest models, tax efficiency, governance, and investment management. 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 commen...

Modern family offices, private trust companies, and purpose trusts: governance, tax considerations, and legacy planning strategies for ultra-high-net-worth families. 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, a...

Explore family office models, services, and key planning considerations for ultra-high-net-worth families, from single-family offices to MFOs. 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 subjec...

Explore Part 3 of the Trachtman Lecture as Haley Moss shares practical strategies to build inclusive workplaces and support neurodiverse individuals. 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...

Explore neurodiversity in the workplace—covering inclusion, underemployment, stigma, and why embracing different brains benefits everyone. (Part 2 of 3 of Trachtman Lecture) 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, ins...

Explore neurodiversity in Part 1 of the 3-part Annual Trachtman Lecture—challenging the idea of "normal," redefining differences, and highlighting how every brain processes the world uniquely. 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 p...

Explore private trust company design, including governance, jurisdiction, tax considerations, and ownership structures for family wealth planning. 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 su...

Learn how fractional and pecuniary trust funding formulas impact taxes, asset allocation, and estate planning outcomes for beneficiaries. 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 th...

Learn how charitable organizations provide disaster relief, including 501(c)(3) rules, fiscal sponsorship, and compliance requirements for aiding survivors. 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 commen...

When disaster strikes, preparation matters. Based on real-life lessons from the 2025 Eaton Fire, this episode of ACTEC Trust and Estate Talk shares practical strategies to help clients prepare for, navigate, and recover from natural disasters—from evacuation planning and insurance coverage to long-term rebuilding. The American College of Trust and Estate Counsel , ACTEC, is a professional society...

Learn how law firms can recruit, train, and mentor the next generation of trust and estate attorneys to address the growing shortage in the estate planning profession. 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,...