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.

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

ABA RPT Law Journal author offers an overview on new article “Conflicts of Laws and the Transitivity of the ‘Relation-back’ of Special Powers of Appointment.”

Litigation can be costly. Understand the special considerations attorneys should be aware of when reviewing trust accounting to avoid litigation.

A review of the rules, probate and estate administration exceptions to avoid issues regarding self-dealing transactions between a foundation and a donor.

An overview of non-fungible tokens, NFT, for estate planning professionals including creation, management, and protection.

A review of changes to Tennessee trust laws that make the state a desirable trust jurisdiction, streamlined trust statutes, and made it difficult for creditors.

“Traps Await for Beneficiary-Owned Trusts Under Section 678,” that’s the subject of today’s ACTEC Trust and Estate Talk. Transcript/Show Notes This is Travis Hayes, ACTEC Fellow from Naples, Florida. There are some great planning strategies using beneficiary-owned...

ACTEC proposes a major update to a 40-year-old IRS Code 6166 that provides estate tax deferral for family businesses but has aged poorly.

Expert discusses proposed legislation that retroactively takes aim at the tax benefits of QSBS and offers estate planning suggestions to prepare.

Florida lawyers discuss strategies for preserving inherited retirement plan assets and address uncertainties related to state laws and the SECURE Act.

A review of asset protection code in Wyoming, Wyoming’s Uniform Trust Code, and how it compares to other states.

Laws governing creditor rights vary from state to state. Understand the differences in trust provisions and corresponding effects against creditor claims.

Insights into Special Purpose Acquisition Company, SPAC, estate planning opportunities for founders, their capital structures, valuation and more.

Understanding the tax court’s decision in the Estate of Michael Jackson and postmortem right of publicity.

“Modernizing Section 6166,” that’s the subject of today’s ACTEC Trust and Estate Talk. Transcript/Show Notes This is Stacy Singer, an ACTEC Fellow from Chicago. ACTEC’s Tax Policy Study Committee has submitted to Congress a proposal regarding revision to Internal...

“Taxes Emerging in Europe to Pay the Costs of COVID,” that’s the subject of today’s ACTEC Trust and Estate Talk. Transcript/Show Notes This is Doug Stanley, ACTEC Fellow from St. Louis, Missouri. During the COVID pandemic in many jurisdictions in Europe, there had...

Co-chair of the ULC’s Cohabitants Economic Remedies Act Committee explains the importance of having laws concerning the economic rights of unmarried cohabitants.

Does joint representation during a prenuptial agreement violate professional rules of conduct? Professor Carter reviews Prenuptial and Postnuptial Agreements.

Five reasons why tax and estate attorneys might want to recommend multiple non-grantor trusts for tax benefits for their clients.

A presentation of how to discuss legal fees and expenses during trust and estate litigation and guidance from courts on the matter.

Advice to help your business clients transfer their business interests using a defined purchase agreement.

A discussion of the benefits and pitfalls of trust protectors from trust and estate experts.

What bitcoin investment considerations should estate planners study and what are the fiduciary responsibilities around those investments?

An update on how Kansas, Kentucky and Nebraska have applied Uniform Trust Code, UTC, in 2020 cases.

A look into video games, online gaming, and how bad actors are using these platforms for money laundering in this evolving and fast moving industry.

Tips that dealers, buyers, and collectors can use to determine their art’s provenance risk exposure.

How to help clients structure trusts so that the inheritances to beneficiaries are protected in the event of a divorce.

An explanation of beneficiary designations and income tax consequences related to ERISA and qualified plans during divorce.

COVID-19 has ravaged U.S. nursing homes. Professor David English offers valuable information, resources and guidance for 2020 and beyond.

Gifts of assets, securities or cash to beneficiaries in community property states can be complicated. Here’s what you need to know.

Learn about the risks of using gift and estate tax exemption that could impact the use of the remaining gift and estate tax exemption.

The conclusion of “Truth, Transparency, and the Right of Privacy.” Duncan Osborne shares his views on balancing attorney-client privilege and an individual’s right to privacy.

Pt. 2 of Truth, Transparency, and the Right of Privacy. Duncan Osborne, a chair of the Financial Action Task Force, shares lessons learned from FATF.