T&E Administration 19 - American College of Trust and Estate Counsel

T&E Administration

Podcast Topics

ACTEC Capital Letters

ACTEC Guidance & Comments

Art & Alternative Assets

Business Planning

Charitable Planning

Diversity, Equity & Inclusivity

Family Law

General Estate Planning

International T&E

IRS / Tax Guidance

Pandemic Related Issues

T&E Administration

T&E Litigation

Technology Recommendations

Uniform Law, Multi-State Issues & Laws

Experts Provide Best Practice Advice on Trust and Estate Administration

ACTEC Fellows share their expertise with professionals on trust administration and ongoing estate management. Discover more about best business practices, effective communication with trustees and beneficiaries, and how life changes such as retirement or divorce can impact these areas.

The Potential Impact of Proposed Amendments to Circular 230

The IRS proposed changes to Circular 230—what does it mean for tax professionals? An ACTEC Fellow breaks it down. Stay informed!

A Discussion of Chief Counsel Advice 202152018 and its Effect on the Administration of GRATs

Trust and estates experts discuss recent IRS Chief Counsel Advice’s impact on difficult to value assets in Grantor Retained Annuity Trusts (GRAT).

The Mysteries and Misunderstandings Related to Code Section 678

A trust and estate expert explains the complexities and ins and outs of IRS Code Section 678, beneficiary defective inheritor trusts BDITs, and beneficiary deemed owner trusts BDOTs.

Adultery Penalties in Premarital Agreements

Does infidelity void a premarital agreement? A law professor discusses adultery provisions, infidelity clauses, and no-fault divorce as public policy.

Spousal Support Provisions in Premarital Agreements

An explanation and examples of spousal support in premarital agreements, especially helpful in states that litigate fault in divorce and tie it to alimony.

The Basics of the Estate Administration Exception to Avoid Self-Dealing Prohibitions

A review of the rules, probate and estate administration exceptions to avoid issues regarding self-dealing transactions between a foundation and a donor.

An Overview of Tennessee Trust Law

A review of changes to Tennessee trust laws that make the state a desirable trust jurisdiction, streamlined trust statutes, and made it difficult for creditors.