ACTEC Trust & Estate Talk

The conclusion of the 2022 Trachtman Memorial Lecture by Ron Aucutt, where he shares his wisdom and offers closing thoughts for estate counselors. 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...

Ron Aucutt shares his recommendations to trust and estate professionals on how to help clients nourish their family legacies in Part 2 of 3 of the 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, insights an...

Part 1 of 3 of 2022 Trachtman Memorial Lecture by Ron Aucutt, encouraging practitioners to help clients identify and build a legacy of shared family values.  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...

FROM PROVIDER - 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 effect the profession and clients.

Trusts used for exclusively charitable purposes may be subject to the Private Foundation Rules. Understand how to avoid the tax consequences of IRS section 4947. 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...

An overview of how wealth planners and T&E practitioners can comply with the proposed anti-money laundering rules of the Corporate Transparency Act. 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 s...

An overview of proposed regulations to the SECURE Act, and the critical T&E tax court cases of Levin , Smaldino , and Connolly . 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...

Celebrating 200 podcasts, two ACTEC leaders discuss issues and forces shaping the future of the practice and the ability of practitioners to impact lives.  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 commenta...

The foundation of the global financial order is set for significant changes as demand for digital assets and cryptocurrencies upsets governments' reliance on the dollar. 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, insight...

Estate planning and family law attorneys share what to be aware of and some pitfalls when drafting premarital agreements and prenups. 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 af...

Words of caution for trust fiduciaries, beneficiaries and residents; CA has liberal definitions of who is considered a resident and subjected to tax on 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 co...

An overview of publicity rights, property rights, name, image, likeness (NIL), how they differ by states and what estate planners need to keep in mind. 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...

ACTEC Law Journal Editor shares insights on the publication process, the contributions of the student editors, and the importance of the journal to T&E 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 comment...

Recommendations for what principals of investment strategies and what to keep in mind regarding carried interest of private equity and hedge funds. 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...

Tips for financial and estate planning professionals working with transgender clients to their legal name and/or gender marker, identify documents, and powers of attorney. 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, insig...

An overview of ACTEC's resources for professionals and how it impacts the legal profession, legislation and the law by Past-President John A. Terrill II. 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...

ACTEC Fellow Ronald Aucutt shares his 2021 top estate planning developments and what estate planners should be aware of regarding tax changes and court decisions. 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...

Practical questions that estate planning lawyers should ask when evaluating the value of irrevocable trusts when circumstances have changed. 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...

Expert lawyers discuss the use of electronic signatures and remote notarization in recent Pennsylvania decisions affecting its legal use in wills and documents. 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...

Estate lawyers discuss the Smaldino Tax Court ruling, T.C. Memo 2021-127, and the mistakes made in the transactions, as well as the estate planning implications. 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...

A T&E expert offers an overview of the SECURE Act and what has changed once enacted with retirement account planning and trust 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...

Trust and estates experts discuss recent IRS Chief Counsel Advice's impact on difficult to value assets in Grantor Retained Annuity Trusts (GRAT).      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...

A trust and estate expert explains the complexities and ins and outs of IRS Code Section 678, beneficiary defective inheritor trusts BDITs, and beneficiary deemed owner trusts BDOTs. 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 ad...

Does infidelity void a premarital agreement? A law professor discusses adultery provisions, infidelity clauses, and no-fault divorce as public policy. 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...

An explanation and examples of spousal support in premarital agreements, especially helpful in states that litigate fault in divorce and tie it to alimony. 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 commenta...