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.
ACTEC Fellows explain the impact of judicial notice of facts and judicial notice of law surrounding evidence and litigation of trusts and estates.
The ins and outs of lay witness opinion testimony. A discussion of evidentiary issues surrounding lay people and Federal Rules of Evidence.
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.
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.
Article on Danaya Wright’s grant for an empirical study regarding the nature of testamentary disposition of assets by persons in nontraditional families.
A detailed analysis of the advantages and considerations when using a Remainder Purchase Marital Trust, RPM Trust.
An explanation of the rigidity and flexibility of different business entities: C corporations, S corporations, partnerships and LLCs by tax experts.
What happens when the principal shareholder of an S corporation dies? Solutions are discussed by estate planning experts.
Assets such as life insurance, annuities, pension plans, 401ks and IRAs have beneficiary designation forms as part of the set-up process.
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.
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.
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,” 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...
Understand how to plan and manage your digital assets such as photos, email accounts and passwords during life and in your estate documents.
An overview of the new Illinois Trust Code, which is based on the Uniform Trust Code, by a veteran member of the task force.
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.
A deep dive into the benefits and concerns of Qualified Opportunity Funds and Opportunity Zones proposed regulations.
Understand the impacts of the SECURE Act and how it may affect non-spouse beneficiaries of retirement accounts.
The ATCEC Foundation was proud to support the Symposium “Wealth Transfer Law in Comparative and International Perspective” through a grant of $20,000.
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 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.
We are pleased to report on several initiatives funded by the ACTEC Foundation.
How do charitable pledges work for both the donor and charity? Learn the basics in this podcast from trust and estate experts.