ACTEC Trust & Estate Talk

Expert estate legal guidance on the two weeks before a client's death: from information gathering to tax considerations, probate avoidance, and gifting. 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...

A law professor explores the transformative impact of AI in trust and estate Law, delving into ethics, challenges, tips, and trends shaping legal practices. 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 comment...

An overview of the Opportunity Zones Transparency Extension and Improvement Act, bipartisan legislation (HR 5761) in the U.S. House of Representatives. 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...

Exploring complexities in estate planning for incapacitated clients and beneficiaries, client communication, trust administration, and drafting considerations. 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...

Exploring legal responsibilities in identifying and managing a client with diminishing capacity, from cognitive decline to ethical considerations in legal practice. 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...

A law professor explores the legal ethics of representing clients with diminishing capacity and reviews the ins and outs of the ABA's Model Rule 1.14 and ACTEC's Model Rules of Professional Conduct on the topic. 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 p...

Estate planning attorneys delve into examples of ethical dilemmas in client confidentiality amidst conflicts, exploring the legal cases and responsibilities. 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...

A review of the Tax Court's decision In the Hoensheild case on how a business's income assignment may be treated during the sale of a company and legal nuances. 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...

Exploring choice of law challenges in trust validity, including issues arising from powers of appointment, with insights from legal experts. 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...

Estate planning lawyers share their best tips for practicing law remotely, ethical duties, work trends and tips post-COVID, with 87% of lawyers now working remotely. 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...

Explanation of the Tax Court's ruling in Clark Raymond & Co. v. Comm'r and their book of business distributions after the termination of a partnership. 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...

In this valuable discussion, learn about U.S. estate tax for non-U.S. persons, filing requirements, taxable assets, transfer certificates, and treaty benefits. 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...

An estate planning expert explains the complexities of US trustees dealing with foreign trust registration, the Corporate Transparency Act, and drafting strategies. 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...

T&E experts offer recommendations regarding IRS guidance: Private Letter Rulings (PLRs), Technical Advice Memorandums (TAMs), and Chief Counsel Advice (CCAs). 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 comme...

Explore the risks of deferring estate tax, including secret IRS liens, credit implications, and alternatives with insights from ACTEC experts. 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...

An estate planning attorney discusses the implications of Connelly v. US , buy-sell agreement, valuation of life insurance proceeds, Section 2703, and more. 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 comment...

Understand the taxpayer victory and tax court decision in  Schlapfer v. Comm'r  that strict compliance with adequate disclosure regulations may not be necessary.  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 c...

T&E practitioners are introducing Well-Being theory into estate planning by encouraging clients to add Well-Being provisions into the drafting process. 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...

An estate lawyer discusses tax traps, creative planning techniques, and practice tips for situations when trusts may be on the divorce balance sheet. Pt. 3 of 3 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...

An estate lawyer shares how to analyze if trust assets might be on the table in divorce and how to review the history of the trust administration. Pt. 2 of 3 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...

An estate lawyer offers eight questions to ask clients about trust assets to see what is vulnerable in divorce in Part 1 of 3 of this topic. 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...

Estate planning and banking investment professionals explain what nonprofits need to understand before accepting donations of cryptocurrency, crypto. 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...

A litigation expert offers best practices for virtual hearings, online legal proceedings and guidance for navigating this relatively new environment. 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...

What happens to charities upon the death of a founder, or is deemed a risk by those in control? Estate planners share tips for winding down charitable entities. 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...

A legal scholar explains a new law allowing IRA owners to transfer up to $50,000 directly to a charitable gift annuity or Charitable Remainder Trust. 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...