T&E Administration 20 - 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.

Taxation of Foreign Non-Grantor Trusts

Learn how U.S. tax rules affect foreign non-grantor trusts and discover key strategies for cross-border estate planning and compliance.

Understanding Serious Mistakes and Planning Implications in the Smaldino Tax Court Case

Estate lawyers discuss the Smaldino Tax Court ruling, T.C. Memo 2021-127, and the mistakes made in the transactions, as well as the estate planning implications.

The SECURE Act and Retirement Account Planning Opportunities

A T&E expert offers an overview of the SECURE Act and what has changed once enacted with retirement account planning and trust beneficiaries.

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.