T&E Administration 2 - 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.

What to Do When a Bypass Trust Was Never Funded

Learn how to address an unfunded bypass trust after death, including legal theories, tax implications, and practical strategies for estate and trust administration.

Trump Accounts (IRC §530A): Estate, Tax, and Wealth Planning Considerations

Analysis of Trump Accounts under Section 530A, including eligibility, contribution limits, gift tax concerns, IRA conversion rules, and comparison to Section 529 plans.

Useful But Overlooked Trusts: A Planner’s Guide to When and How to Use Them

Explore overlooked trusts—including HEETs, alimony, voting, and blind trusts—and when estate planners should use them to address complex client needs.

How Cultural Awareness Improves Estate Planning Outcomes

How cultural awareness improves estate planning outcomes, with insights on the racial wealth gap and strategies for more effective, inclusive client guidance.

Planning for a Diverse Family: Cultural Competence Within the Model Rules of Professional Conduct

Cultural competence in estate planning and how the ABA Model Rules guide ethical, inclusive client representation.

Loss of the Portability Election: Estate of Rowland v. Commissioner

A look at Estate of Rowland v. Commissioner and how incomplete estate tax returns can void a portability election and cost estates valuable DSUE.

Gift Tax Blunders: Common Mistakes on Form 709

Common Form 709 mistakes can trigger costly GST and gift-tax consequences. ACTEC experts explain how to spot and fix DSUE, GST allocation, and gift-splitting errors.