Podcast Topics
The Future is Here: Dealing with Bitcoins and Cryptocurrencies in Tax and Estate Planning
There are over 2,000 cryptocurrencies! Experts explain what fiduciaries and trust and estate practitioners need to know.
Musings on Contemporary Trust Issues
Issues facing the ULC regarding the Uniform Power of Appointment Act and the Uniform Directed Trust Act with an expert on the subject.
Hot Topics for Trust and Estate Practitioners
A review of 2019 hot topics for trust and estate practitioners including IRS Anti-Clawback and Section 199A regulations, GST Trust modifications and state tax developments.
Qualified Opportunity Funds and Opportunity Zones
An explanation of how Qualified Opportunity Funds and Opportunity Zones work and some of the intricacies surrounding them as of March 2019.
Horton v. Jones Case on Electronic Wills
Can a person create a valid will that is not formally executed as required by state law? Find out more about electronic wills through discussion of the Horton v. Jones case.
Introducing a Business Consultant to a Client Family
First, we want to tell everybody what we mean by consultant. We are really focusing on individuals who help on the soft side, the personal side.
The Fate of Settlor Intent in the World of Flexibility
A discussion of irrevocable trusts historically and present day, examples of recent cases, about what this means for planners, litigators, and trustees.
Effect of Recent Tax Reform Legislation on Divorce
Recent tax reform legislation makes divorce a more expensive proposition.
Trust Residency and State Tax Nexus Planning
A discussion of fiduciary income taxation of trusts, trust residency and taxation in light of recent development in Supreme Court and other case law.
The Unintended Consequences for Dynasty Trusts When Adoptions are not Recognized
A discussion of the impact of unintended consequences of adoption language in multi-generational and dynasty trusts.
ACTEC’s Guide for Agents Acting Under Durable Power of Attorney
A sneak peek into ACTEC’s Guide for Agents Acting Under Power of Attorney, which will be released later this year. Learn more about the duties and responsibilities in this podcast.
Responsible Investing for the Modern Fiduciary
How does sustainable and responsible investing intersect with fiduciary duty? May a trustee consider environmental, social, and governance, ESG, factors?
The Ethical Hazards of Digital Assets
What trust and estate attorneys need to know to keep up with the advances in technology, especially in the area of digital assets is discussed by ACTEC Fellow John Rogers.
2018’s Priority Guidance Plan from the IRS and Treasury
Beth Shapiro Kaufman breaks down what wealth advisors need to know about the IRS and Treasury’s release of the 2018 Priority Guidance Plan.
Follow Up on the 2017 Tax Cuts and Jobs Act
Congress enacted the Tax Cuts and Jobs Act of 2017 which doubled the estate, gift, and generation skipping transfer tax exemption. Hear more about possible follow up legislation.
Section 199A and the 20% Deduction for Qualified Business Income
Discussion regarding Department of Treasury and the Internal Revenue Service’s proposed regulations under Section 199A regarding 20% deduction for qualified business income.
Estate Planning and Trust Management for a Brave New World | Part 4 of 4
ACTEC Fellow Hugh Magill’s final episode in the lecture series discusses increased life expectancy of grantors, their beneficiaries, and the implications to trusts and estates.
Estate Planning and Trust Management for a Brave New World | Part 3 of 4
ACTEC Fellow Hugh Magill continues his lecture by discussing how trusts need to evolve to serve new family dynamics and issues in designing trusts for contemporary families.
Estate Planning and Trust Management for a Brave New World | Part 2 of 4
A presentation of how changing demographics and multiple generations impact the current world of estate planning and trust management.
Estate Planning and Trust Management for a Brave New World | Part 1 of 4
Estate planning and trust management across multigeneration families. How do lower marriage rate and non-traditional families effect financial planning, estate planning, financial services?
Lending in the Probate Context
What is probate lending and why you should consider including a spendthrift clause in a will is discussed by ACTEC Fellow Professor David Horton.
The Valuation and Reporting of Cryptocurrency on Income, Gift, and Estate Tax Returns
The valuation of cryptocurrency, IRS guidance on tax planning, and how to prepare for an appraisal are discussed by John Varga of MPI Business Valuation and Advisory.
How to Start the Formation of a Business Entity
A discussion of tax considerations when forming a business. Learn more about S corp, C corp, LLC, LLP, and tax reform in this podcast.
Navigating Between the Hard-Knock Life and Easy Street When Passing Assets to Children
The rights of children to receive property from intestate estates and how to pass property effectively to children is discussed by Judge Butts and ACTEC Fellow Jane Ditelberg.
Data Scraping
Data collection, data scraping, people analytics, UFADA and access to a decedent’s digital assets is the topic of this timely podcast.
The Uniform Guardianship, Conservatorship, and Other Protective Arrangements Act
An explanation the Uniform Law Commission Act covering guardianship, conservatorship, power of attorney, protective arrangements, and guardianship of minors.
How to Sell a Law Practice
A discussion about how to comply with state bar rules, value the practice, and steps for selling a law practice.
Ethical Considerations in Representing Clients in Connection With Family Businesses
What are the ethical legal considerations when representing a family business? Tips on how to avoid conflict and proper estate representation.
Special Industry Concerns as they Relate to Estate Planning for Family Businesses
Franchisees, dealerships, distributorships, and particularly how third-party interests can impact estate planning for a family business.
Owner Control, Operations, and Shareholder Agreements
Understanding the importance of estate planning documents, shareholder and buy-sell agreements in family and owner-controlled businesses.
Best Practices for the Governance, Operation, and Management of a Business Entity
Understanding the legal best practices for governance, operation, and management of closely-held and family businesses as discussed by expert.
Litigation Issues Involving Children in Estate Planning
What happens when the governing trust or estate is embroiled in litigation with beneficiaries that are children or minors? Learn more about Guardian Ad Litem and other nuances in this podcast.
Funeral Arrangements and Disposition of Human Remains
Legal and practical challenges are evolving with the respect of funeral arrangements and disposition of human remains. Listen to issues that may be avoided with proper estate planning.
Elder Financial Abuse: The Crime of the 21st Century
As the tradition of the close-knit family generation vanishes in America an epidemic of elder financial abuse is sweeping the country. ACTEC Fellows discuss this complicated topic in this podcast.
Situs and the Resident Trust
We’re talking about issues pertaining to the fiduciary income tax that states impose on trusts.
The Digital Will Revolution
Digital will, electronic will, e-will… no matter what you call it, practitioners will be confronted with this new type of will in the very near future. Learn more in this podcast.
Pre-Contest Planning
There are many techniques that may discourage challenges to your client’s estate planning documents, including steps the planner should take/avoid taking to assure client’s wishes are followed.
9100 Relief: Jumping Through the Hoops When You Learn You have an “Oops!”
9100 Relief for missed or mishandled tax elections is broader, more frequently needed, and thus a lot more useful than many estate planners realize.
State Law Pitfalls: Don’t Step in It When Your Client Steps Across State Lines
There are many pitfalls when an estate plan or trust cross state lines. ACTEC Fellows offer things to consider when drafting a will.
Powers of Appointment: From Snoozy to Sexy
Powers of appointment keep long-term trusts evergreen, to be responsive to changing family, tax, and economic landscapes and to transform old assets.
The New Partnership Audit Rules and Why They Are So Important for Estate Planners
New partnership audit rules began in 2018 that have procedural and substantive effects. Learn more from ACTEC Fellows Steve Gorin and James Lee.
Do You Have All the Tools to Deal with Your Client’s IRA Custodian?
Hear the ins and outs of issues that may arise with client’s IRA custodian from ACTEC Fellow Svetlana Beckman.
The GoFundMe Revolution
The GoFundMe Revolution: What Happens Once the Money Has Been Raised? Individual fundraising has gone digital and the funds raised are exponentially greater than in the past, however, the legal tax and fiduciary issues facing the money raised remain murky and largely unregulated.
What’s in Your Creditor Protection Toolbox for Clients?
There are many tools available to planners to help them achieve client creditors’ protection objectives without the need for a self-settled asset protection trust. Hear ACTEC Fellows discuss asset-protection strategies such as Tenancy by the Entirety, asset protection trusts, discretionary trusts, and more.
Hot Topics in Estate Planning
Forefront on everyone’s mind is the new Tax Act. And so, certainly, we want to talk a little about that, because it’s important, and it’s a very hot topic.
Confronting the Challenges of Tax Reform
To hit some of the highlights of the new act for estate planners, you will be hearing today from ACTEC Fellows Miriam Henry and Beth Shapiro Kaufman.
Privileged Communication in Estate Planning and Advising
How can estate planners keep privileged communication safe when working with other advisors and professionals? ACTEC Fellows tackle attorney-client privilege and privileged communication issues.
The Security of Clients’ Information and What Attorneys Need to Know
Do practicing lawyers have ethical and legal duties with the use of technology in the practice of law? ACTEC Fellows discuss protecting client information and ethical responsibility.
What Estate Planners Need to Know About the Uniform Voidable Transactions Act
ACTEC Fellows discuss what problems trust and estate counselors need to be aware of with the Uniform Voidable Transactions Act when advising clients.
Twenty Years of Domestic Asset Protection Trusts in the United States
ACTEC Fellows Don Sparks and Amy Kanyuk discuss 20 years of Asset Protection Trust Legislation in the United States. What do practitioners need to be aware of when moving assets between states?
Thoughts Regarding the Withdrawal in 2017 of the Proposed Section 2704 Estate Tax Regulations
Ron Aucutt, ACTEC Fellow from Tysons Corner, Virginia shared his perspective in October 2017 of Treasury’s withdrawal of Section 2704 proposed regulations on valuation for transfer tax purposes. There are many valuable insights in this podcast as a revised set of regulations may yet be reproposed as some point by Treasury.
What should attorneys have in their Engagement Letters?
Engagement Letters or Engagement Agreements are an invaluable tool for attorney’s setting the stage for the representation and managing a client’s expectations. ACTEC Fellows discuss the ins-and-outs of effective agreements.