What Estate Planners Need to Know About Social Security, Medicare, and the Self-Employment Tax
Social Security and Medicare, the federal and state income taxation of Social Security, the ability of dependents to receive those benefits, self-employment tax and more in this podcast.
Judicial Notice of Facts and Judicial Notice of Law
ACTEC Fellows explain the impact of judicial notice of facts and judicial notice of law surrounding evidence and litigation of trusts and estates.
Lay Witness Opinion Testimony
The ins and outs of lay witness opinion testimony. A discussion of evidentiary issues surrounding lay people and Federal Rules of Evidence.
Intrafamily Business Sales and Loans
What to keep in mind when dealing with intrafamily business transactions, sales, and loans to avoid the scrutiny they receive from the IRS and the courts.
A Child’s Right to Information When a Parent Dies
What are your rights to information in a Will after the death of your parent or relative? Do you need a lawyer? Learn these answers and more in this video.
Spotlight on Grant Recipient, Danaya Wright
Article on Danaya Wright’s grant for an empirical study regarding the nature of testamentary disposition of assets by persons in nontraditional families.
The Remainder Purchase Marital Trust
A detailed analysis of the advantages and considerations when using a Remainder Purchase Marital Trust, RPM Trust.
Business Entity Income Tax: Regulatory Rigidity Versus Flexibility
An explanation of the rigidity and flexibility of different business entities: C corporations, S corporations, partnerships and LLCs by tax experts.
S Corporation Death Traps
What happens when the principal shareholder of an S corporation dies? Solutions are discussed by estate planning experts.
Coordinating Beneficiary Designations with the Overall Estate Plan
Assets such as life insurance, annuities, pension plans, 401ks and IRAs have beneficiary designation forms as part of the set-up process.
Levitan v. Rosen Case
Are trusts considered marital property? A review of the Levitan v. Rosen and Pfannenstiehl v. Pfannenstiehl cases offer considerations when drafting of marital property provisions in trust documents.
The Life Insurance Transfer for Value Rule After the 2017 Tax Reform Act
What is the Life Insurance Transfer for Value Rule and how has it been changed following the Tax Reform Act? An expert on the topic explains what you need to know.
Update of Asset Protection Trust Litigation
A review of recent asset protection trust court cases – Wacker, Campbell, Cyr and Rensin – and offers the lessons learned from the rulings.
Self-Settled Spendthrift Trusts
“Self-settled spendthrift trusts,” that's the subject of today's ACTEC Trust and Estate Talk. Transcript/Show Notes This is Margaret Van Houten, ACTEC Fellow from Des Moines, Iowa. To give us more information on the topic of minimizing the risk of challenge to...
Digital Asset Management in Life and Death
Understand how to plan and manage your digital assets such as photos, email accounts and passwords during life and in your estate documents.
The New Illinois Trust Code
An overview of the new Illinois Trust Code, which is based on the Uniform Trust Code, by a veteran member of the task force.
Deemed Realization of Gains on Gratuitous Transfers
A review of ACTEC’s report provided to the US government on proposals to tax the deemed realization of gain on gratuitous transfers of appreciated property.
Qualified Opportunity Funds and Opportunity Zones
A deep dive into the benefits and concerns of Qualified Opportunity Funds and Opportunity Zones proposed regulations.
The SECURE Act
Understand the impacts of the SECURE Act and how it may affect non-spouse beneficiaries of retirement accounts.
Symposium Grant for “Wealth Transfer Law in Comparative and International Perspective”
The ATCEC Foundation was proud to support the Symposium “Wealth Transfer Law in Comparative and International Perspective” through a grant of $20,000.
5 Reasons to Update Your Estate Plan
ACTEC Fellows discuss 5 reasons why you may want to update your Will and Estate Plan, such as after a move or divorce, when your children have grown or have substance abuse problems, or if you own a business.
The Impact of Tax Reform on Trusts After Divorce
The Tax Cut and Jobs Act had an enormous impact on existing trusts after divorce. Understand the impact and learn about ACTEC’s comments to the government and solutions to consider.
2019 Fall Meeting Newsletter
We are pleased to report on several initiatives funded by the ACTEC Foundation.
An Introduction to Charitable Pledges
How do charitable pledges work for both the donor and charity? Learn the basics in this podcast from trust and estate experts.