ACTEC Trust & Estate Talk

Learn about the risks of using gift and estate tax exemption potential anti-abuse regulations that are set to expire in 2025. 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...

The conclusion of the lecture "Truth, Transparency, and the Right of Privacy." Duncan E. Osborne shares his views on balancing attorney-client privilege and an individual's right to privacy. 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 pra...

Part 2 of the lecture "Truth, Transparency, and the Right of Privacy." Duncan E. Osborne, a chair of the Financial Action Task Force (FATF) and past-president of ACTEC, shares lessons learned from FATF. 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 profession...

Part 1 of the Annual Trachtman Lecture: "Truth, Transparency, and the Right of Privacy" from Duncan E. Osborne, a chair of the Financial Action Task Force (FATF) and past-president of ACTEC. 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 pra...

A discussion of how truth, transparency, and an individual's right to privacy affect attorney-client privilege and the law. 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 p...

A discussion of the impact of DNA testing on inheritance, intestacy laws, surrogacy, and use of frozen embryos postmortem. 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 pr...

An estate planning expert explains the potential business planning issues when giving a family office an interest in an investment partnership it manages. 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 commentar...

An explanation of what donors need to consider when making a charitable donation to a nonprofit? What restrictions need to be thought through? 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...

A review of the dangers of borrowing from a charitable endowment fund during the 2020 pandemic and financial crisis. 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 professi...

What is ante-mortem probate? How does it differ from premortem probate and is it the ultimate will contest prevention technique? 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...

A discussion of disclosure, attorney–client privilege, work-product doctrine, and what to keep in mind in the event of a will or trust contest. 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...

An explanation of how the SECURE Act impacts special needs trusts, AMBTs, and disabled and chronically ill beneficiaries from experts in the subject. 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...

Unique insight into possible estate and gift tax legislation, transfer tax legislation, during and following the 2020 election year. 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 aff...

Reviewing and creating estate planning documents - POA, medical directives and living wills during the COVID-19 pandemic. 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 pro...

2020 estate planning strategies including the gift tax annual exclusion, IRS code 2503(e), low interest loans to family, SLATs and CLTs. 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...

An expert estate planning attorney reviews the options available for reporting the income tax from grantor trusts. 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...

Information for estate planners when a will or trust includes a beneficiary who resides abroad including residents of Israel and the UK. 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...

An explanation of how gifts from non-US persons can pass completely free of US gift tax if they are done correctly. 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...

A deep dive into IRS Code Section 7872 and how to utilize the code in intrafamily loans and split-dollar loans. 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 an...

An overview of how Charitable LLCs can be used legitimately and possibly abused when pushed too far. 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....

A trust and estate expert discusses charitable gift agreements and the necessary preparation for negotiating and drafting an agreement to protect the client, whether representing a charity or a donor. 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 professional...

ACTEC Fellow Chang H. Chae discusses issues related to clients in the entertainment industry, such as name and likeness rights and house trusts and how terms of their planning specifically relate to the assets or the rights that they have. 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...

Estate planning lending techniques including a Graegin loan, GRAT, IDGT, and life insurance premium financing. 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...

Estate planning experts discuss the gifting risks for moderate estates that want the flexibility to access assets in the future. 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...

A discussion of The Uniform Law Commission's new Electronic Wills Act from ACTEC Fellows that chaired the drafting committee. 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...