General Estate Planning - American College of Trust and Estate Counsel

Understanding Funding Agreements

Learn key elements that should be included in funding agreements including five essential recommendations to help them stand up to court scrutiny.

Migrating Clients from Common Law to Community Property States (and Vice-Versa)

Hear guidance for clients moving from a common law to a community property state, how to avoid common mistakes, and differences between community property states.

Cryptocurrency in Retirement Accounts

Can retirement accounts hold cryptocurrency? Guidance on what’s allowed, the legal uncertainties, risks and benefits of cryptocurrency in IRA and 401k accounts.

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.

Paying and Reducing Estate Tax with a Graegin Loan

What is a Graegin loan? Learn how to use a Graegin loan to pay for and reduce estate tax when interest rates are high, and how to avoid Graegin loan missteps.

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 Intersection of S Corps., ESBTs, California Tax and Beer

When it comes to trust planning, ESBTs, and S Corps, sometimes you can do everything right and still be subject to California Entity Tax.

Conflicts of Interest When Representing Fiduciaries

Tips for estate planners to avoid and understand potential conflicts of interest that can arise in representing fiduciaries.

Electronic Will Legislation in the US

A trust and estate expert advises extreme caution when using an e-will or electronic will. Understand why in this podcast.

Removal of Trustees

How do you remove a trustee? A review of what to expect, the standard of proof, grounds and the role of equity court determinations.

Navigating the Choppy Waters of Cross-Border Estate Administration

One will or two? The impacts of forced heirship on assets in civil law jurisdictions and benefits of EU Succession Regulation in cross-border estate planning.

Protecting Yourself and your Clients from Cyberattack

Tips for wealth managers to share with clients to prevent cybercrime and identity theft, from a former FBI cybersecurity agent.

An Update of Qualified Opportunity Funds and Zones

Summary of IRS guidance issued due to COVID-19, Notice 2021-10, to qualified opportunity funds investors and qualified opportunity fund zones.

Defined Value Purchase Agreements

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

Silent Trusts

What are the issues posed by silent trusts? Are designated representatives a solution to silent trusts? Learn more.

Trust Protectors

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

Bitcoin Craze: Investment and Fiduciary Implications

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

Electronic Wills in Florida

A review of Florida’s Electronic Wills legislation including who’s a qualified custodian of e-wills and what is a vulnerable adult.

New Corporate Transparency Act

“The New Corporate Transparency Act,” 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. The Corporate Transparency Act, or CTA, was enacted on January 1st, 2021 as part of the...

The Senate Went Blue, What Should Estate Planners Do?

Leaders in the T&E field offer estate planning tips for 2021, insight into possible changes to the tax code and options for tax planning.

Uniform Trust Code Cases from 2020

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

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.

Attorney-Client Privilege – Waivers and Exceptions

Learn from ACTEC trust and estate planning experts when attorney client privilege can be waived or except.

Biometric Recognition Cases

Learn about the latest legal developments with regard to the Biometric Information Privacy Act, biometric recognition and an individual’s personal privacy.

Litigation Issues in Buying and Selling Art

An expert on art law, Nicholas O’Donnell, offers his tips and questions to avoid litigation when selling or buying fine art.

Litigation Issues in Art Law

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

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.

How to Protect Inherited Assets from a Beneficiary’s Creditors in the Event of a Divorce

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

Treasury and IRS’s Priority Guidance Plan

A recap of the Treasury Department and IRS’s Priority Guidance Plan for the 12 months from July 2020 through June 2021.

ERISA, Qualified Plans and Divorce

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

ACTEC Comments on Treasury’s Proposed Regulations Under Section 1061

An overview of comments ACTEC submitted to Treasury on 10/5/20 issues regarding proposed regulations under IRS Code Section 1061.

COVID-19 in America’s Nursing Homes

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

Gifts to Married Beneficiaries Living in Community Property States

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

Potential Anti-Abuse Rules and a Client’s Remaining Gift Tax Exemption

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

Truth, Transparency, and the Right of Privacy | Part 3 of 3

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.

Truth, Transparency, and the Right of Privacy | Part 2 of 3

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.

Truth, Transparency, and the Right of Privacy | Part 1 of 3

“Truth, Transparency, and the Right of Privacy” – Part 1 – from Duncan Osborne, a chair of the FATF and past-president of ACTEC.

Truth, Transparency, and the Right of Privacy | Synopsis

A discussion of how truth, transparency, and an individual’s right to privacy affect attorney-client privilege and the law.

How DNA Testing is Shaking Up Estate Plans | DNA Testing for Inheritance

A discussion of the impact of DNA testing on inheritance, intestacy laws, surrogacy, and use of frozen embryos postmortem.

Family Office Investment Partnerships

An estate planning expert explains the potential business planning issues when giving a family office an interest in an investment partnership it manages.

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.

Ante-Mortem Probate as the Ultimate Will Contest Prevention Technique

What is ante-mortem probate? How does it differ from premortem probate and is it the ultimate will contest prevention technique?

The Ethics of Disclosure and Testimony by Estate Planners

“Loose Lips Might Sink Ships—The Ethics of Disclosure by Estate Planners,” that is the subject of today’s ACTEC Trust and Estate Talk. Transcript/Show Notes This is Travis Hayes, ACTEC Fellow from Naples, FL. Have you ever received a letter requesting a copy of your...

Trusts for Disabled and Chronically Ill Beneficiaries under the SECURE Act | Special Needs Trust

An explanation of how the SECURE Act impacts special needs trusts, AMBTs, and disabled and chronically ill beneficiaries from experts in the subject.

Pending Transfer Tax Legislation in an Election Year

Unique insight into possible estate and gift tax legislation, transfer tax legislation, during and following the 2020 election year.

Ancillary Estate Planning Documents in the Pandemic

Reviewing and creating estate planning documents – POA, medical directives and living wills during the COVID-19 pandemic.

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.

Grantor Trusts: Tax Returns, Reporting Requirements and Options

An expert estate planning attorney reviews the options available for reporting the income tax from grantor trusts.

Naming Foreign Persons in Your Estate Planning Documents

Information for estate planners when a will or trust includes a beneficiary who resides abroad including residents of Israel and the UK.

Tax Tips and Traps Related to Foreign Gifts

An explanation of how gifts from non-US persons can pass completely free of US gift tax if they are done correctly.

Utilization of Section 7872

A deep dive into IRS Code Section 7872 and how to utilize the code in intrafamily loans and split-dollar loans.

Drafting Charitable Gift Agreements

A discussion of charitable gift agreements and the necessary preparation for negotiating and drafting an agreement to protect the client.

Estate Planning for Entertainment Clients

Discussion is aimed at entertainment industry audience regarding issues related to their assets and rights, such as name/likeness rights and house trusts.

Lending and Estate Planning

Estate planning lending techniques including a Graegin loan, GRAT, IDGT, and life insurance premium financing.

Estate Transfer Planning for the Moderate Estate

Estate planning experts discuss the gifting risks for moderate estates that want the flexibility to access assets in the future.

An Update on Electronic Wills Statutes

A discussion of The Uniform Law Commission’s new Electronic Wills Act from ACTEC Fellows that chaired the drafting committee.

What Estate Planners Need to Know About Medicare

An explanation of how Medicare benefits work, especially Medicare Parts A, B, D, disability requirements and the penalties associated with not enrolling on time.

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.

Designing and Drafting Trusts in Light of the SECURE Act

Conduit and accumulation trusts have changed under the SECURE Act. Learn how to mix and match under the new law.

Planning for Common Scenarios Under the SECURE Act

Understanding the SECURE Act’s impact on common estate planning issues such as naming surviving spouses and adult children as beneficiaries.

Updating Existing Estate Plans Under the SECURE Act

Recommendations for trust and estate attorneys as to what to discuss with clients and next steps following the SECURE Act.

Autonomy in Estate Planning

Experts discuss how to build autonomy in estate planning with next-generation beneficiaries through trust, purpose and opportunity grants.

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.

The Intersection of Positive Psychology in Estate Planning

ACTEC Fellows discuss the importance of creating positive experiences for beneficiaries in your estate plan.

Resolving Trustee Deadlocks | Resolving Trustee Disputes

What can you do when co-trustees disagree? How can you resolve trustee deadlocks? Learn more in this podcast.

Alternative Investments: An Investment Dream – A Planning Nightmare

Experts explain the characteristics of alternative investments, the risks associated with them, and how to identify the estate planning risks.

How Guardians Make Decisions on Behalf of Their Wards

Learn about the guardianship policies of substituted judgment and best interest that guardians should consider when making decisions for a vulnerable person.

Cross-Border Recognition of Powers of Attorney and Guardianships

Powers of Attorney and Guardianship vary from state to state and internationally. Learn more about their portability and what’s recognized overseas.

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.

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.

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.

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

Understand how to minimize the risks and avoid fraudulent transfer rulings with creating self-settled spendthrift trusts.

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.

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.

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.

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