Learn key considerations for trustees managing Irrevocable Life Insurance Trusts (ILITs) and how to navigate grantor rules and withdrawal rights.
A Trustee’s Perspective on Trust-Owned Life Insurance
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IRS / Tax Guidance
Podcast Topics
Experts Analyze Tax Law and Guidance
ACTEC Fellows provide IRS guidance and the impact of tax regulatory changes and proposed legislation.
The IRS is Here to Help: How Does That Happen?
T&E experts offer recommendations regarding IRS guidance: Private Letter Rulings (PLRs), Technical Advice Memorandums (TAMs), and Chief Counsel Advice (CCAs).
The Dangers of Deferring Estate Tax
Explore the risks of deferring estate tax, including secret IRS liens, credit implications, and alternatives with insights from ACTEC experts.
Impact of the Connelly v. United States Decision
An estate planning attorney discusses the implications of Connelly v. US, buy-sell agreement, valuation of life insurance proceeds, Section 2703, and more.
A New Decision on Adequate Disclosure of Gifts
Understand the taxpayer victory and tax court decision in Schlapfer v. Comm’r that strict compliance with adequate disclosure regulations may not be necessary.
Tips for Winding Up Charitable Entities
What happens to charities upon the death of a founder, or is deemed a risk by those in control? Estate planners share tips for winding down charitable entities.
SECURE Act 2.0 and Charitable Remainder Trusts
A legal scholar explains a new law allowing IRA owners to transfer up to $50,000 directly to a charitable gift annuity or Charitable Remainder Trust.
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ACTEC Trust & Estate Talk Podcasts
Watch the Estate Planning Essentials video series with ACTEC Fellows providing expert insights.
