The founder of Patagonia clothing transferred $3B of stock to a Purpose Trust. What is a Purpose Trust and how does it meet Patagonia’s corporate objectives?
Donating assets to charities and philanthropic organizations can be tricky. Understand charitable giving tax implications and options from the Fellows of The American College of Trust and Estate Counsel.
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IRS Proposes Mortality Assumptions Update for Section 7520
Updated IRS mortality assumptions have arrived. An overview of the updated tables, how the numbers work, and actions to consider before regulations become final.
Estate Planning Opportunities in a Time of Rising Interest Rates
A trust and estate expert shares insights on opportunities available for planners and their clients during the current rising interest rate environment.
The Accidental Private Foundation – Non-Exempt Charitable Trusts Under Section 4947
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.
Charitable Giving: Remembering the Basics
This podcast offers a reminder of charitable giving basics, what to pay attention to, and takeaways from 2020 Tax Court cases on the topic.
Estate Planning with Art
Estate planning art expert explains the options art owners have to dispose of their assets – selling, gifting or donating art collections.
Enforcement of Charitable Donation Restrictions
An explanation of what donors need to consider when making a charitable donation to a nonprofit? What restrictions need to be thought through?
Charitable Endowment Fund Restrictions on Borrowing
A review of the dangers of borrowing from a charitable endowment fund during the 2020 pandemic and financial crisis.
Estate Planning Strategies in the Pandemic
2020 estate planning strategies including the gift tax annual exclusion, IRS code 2503(e), low interest loans to family, SLATs and CLTs.
The Uses and Abuses of Charitable LLCs
An overview of how Charitable LLCs can be used legitimately and possibly abused when pushed too far.
Drafting Charitable Gift Agreements
A discussion of charitable gift agreements and the necessary preparation for negotiating and drafting an agreement to protect the client.
Charitable Planning and the SECURE Act – SECURE Act Special
Understanding the pitfalls and tax traps when donating from an IRA to a charity under the SECURE Act. An explanation of how Charitable Remainder Trusts (CRTs) and charitable giving has changed.
Planning for Disabled or Chronically-Ill Beneficiaries Under the SECURE Act
The new SECURE Act provides tailored treatment for special needs and disabled beneficiaries. Learn how the SECURE Act impacts these special beneficiary categories.
Looking Back at Our Most Popular Podcasts | 100th Special
Balancing independence of retirees, the SECURE Act and other 2020 estate planning hot topics are discussed in this special 100th ACTEC Trust and Estate Talk podcast.
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.
An Introduction to Individual Donor Advised Funds | DAF
An introduction to Individual Donor Advised Funds, the rules and advantages when compared to a private foundation.
Deferred and Flexible Charitable Gift Annuities
Understand how Charitable Gift Annuities, CGA, can be structured with predictable and/or flexible payment streams.
Charitable Gift Annuities
A Charitable Gift Annuity is a simple and cost effective estate planning tool that benefits charities and donors during their lifetime. Learn more from an expert on the subject.
A Primer on Charitable Lead Trusts
An overview of Charitable Lead Trusts including CLAT, CLUT, Grantor and Nongrantor Trusts from an estate expert.
Charitable Remainder Trusts (CRT)
Overview of Charitable Remainder Trusts, CRT, including CRAT, CRUT, Split-Interest Trusts and answers to frequently asked questions on the topic.
An Introduction to Private Foundation Excise Taxes
Complying with regulatory restrictions of private foundations can be confusing. Understand the issues that may arise and how to avoid excise taxes from an expert on the subject.
A Primer on Private Foundations
A primer on creating a charitable private foundation, federal tax rules, state laws and required corporate documents.
An Introduction to Individual Charitable Deductions
What you need to know regarding income tax charitable deductions for individuals following the 2017 Tax Cuts and Job Act from an estate planning expert.
Basic Charitable Giving
Overview of the fundamentals of basic charitable giving including income tax, the estate and gift tax, and donating to a foreign charity.
The US-Japan Estate, Inheritance and Gift Tax Treaty
Trust and estate expert explain the importance of the US-Japan Estate, Inheritance and Gift Tax Treaty and how it works.
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.