ACTEC Trust & Estate Talk

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,...

Analysis of Trump Accounts under Section 530A, including eligibility, contribution limits, gift tax concerns, IRA conversion rules, and comparison to Section 529 plans. 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...

Explore how community property laws shape IRAs, 401(k)s, beneficiary designations, and spousal rights in retirement account estate 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 subjects...

When parents join prenup or divorce planning, ethical risks follow. ACTEC Fellows explore privilege, conflicts, and protecting the attorney-client relationship. 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 co...

Explore overlooked trusts—including HEETs, alimony, voting, and blind trusts—and when estate planners should use them to address complex client needs. 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 o...

How cultural awareness improves estate planning outcomes, with insights on the racial wealth gap and strategies for more effective, inclusive client guidance. 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 comm...

Cultural competence in estate planning and how the ABA Model Rules guide ethical, inclusive client representation. 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 professio...

Learn how the 2026 tax law changes impact charitable deductions, SALT limits, and QCD planning—especially for donors over age 70½ and high-income taxpayers. 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...

Portability can be a powerful tool—until it isn't. In this new ACTEC Trust and Estate Talk episode, we break down Estate of Rowland v. Commissioner and how an incomplete estate tax return cost the surviving spouse $3.7 million in DSUE. Learn what went wrong, why the relaxed reporting rules didn't apply, and the key steps practitioners should take to safeguard a valid portability election. The Amer...

Common Form 709 mistakes can trigger costly GST and gift-tax consequences. ACTEC experts explain how to spot and fix DSUE, GST allocation, and gift-splitting errors. 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...

Learn about Form 709-NA, e-filing updates, gift splitting, digital assets, and disclosure rules in this ACTEC podcast on gift tax returns. 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 considerations for trustees managing Irrevocable Life Insurance Trusts (ILITs) and how to navigate grantor rules and withdrawal rights. 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...