International and cross-border tax and legal issues often arise during estate planning as clients retire and move. Learn some of the nuances of international estate planning from experts in the field.
Turney Berry concludes his lecture with the importance of mentorship, community engagement, and diversity in thought and professional organizations.
In part 2 of Turney Berry’s lecture, he discusses the importance of estate planning in civilization and why diversity of experience is critical to the profession.
A trust and estate lawyer ponders whether estate planning is more than the orderly transmission of wealth in all forms among the generations or something more.
ACTEC Fellow Turney Berry offers an overview on his lecture on estate planning’s critical role in civilization and the importance of diverse perspectives.
In this valuable discussion, learn about U.S. estate tax for non-U.S. persons, filing requirements, taxable assets, transfer certificates, and treaty benefits.
An estate planning expert explains the complexities of US trustees dealing with foreign trust registration, the Corporate Transparency Act, and drafting strategies.
Understand the taxpayer victory and tax court decision in Schlapfer v. Comm’r that strict compliance with adequate disclosure regulations may not be necessary.
T&E practitioners are introducing Well-Being theory into estate planning by encouraging clients to add Well-Being provisions into the drafting process.
Guidance for Americans purchasing real property in Canada, including tax traps, LLC and personal ownership considerations, non-resident prohibitions and more.
Expert guidance and best practices for estate and wealth advisors on tax planning for clients with real or vacation property in a foreign country or abroad.
Supreme Court ruling in Bittner v. United States, with input from ACTEC’s amicus brief, regarding the Bank Secrecy Act and Foreign Bank Account Reporting.
Update on Corporate Transparency Act final regulations: experts explain requirements by the reporting company, beneficial owner, and applicants.
International estate planning experts explain ACTEC’s support of electronic apostilles, e-APPs, and the importance of apostilles to the trusts and estates practice.
Understand the Foreign Bank and Financial Account Report, FBAR, issues under review at the Supreme Court in Bittner v. United States and ACTEC’s amicus brief.
Learn what estate planners need to know about reporting requirements of the Corporate Transparency Act from FinCEN’s final rules issued on September 29, 2022.
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.
An overview of how wealth planners and T&E practitioners can comply with the proposed anti-money laundering rules of the Corporate Transparency Act.
“Traps Await for Beneficiary-Owned Trusts Under Section 678,” that’s the subject of today’s ACTEC Trust and Estate Talk. Transcript/Show Notes This is Travis Hayes, ACTEC Fellow from Naples, Florida. There are some great planning strategies using beneficiary-owned...
“Taxes Emerging in Europe to Pay the Costs of COVID,” 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. During the COVID pandemic in many jurisdictions in Europe, there had...
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.
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 – from Duncan Osborne, a chair of the FATF and past-president of ACTEC.
Information for estate planners when a will or trust includes a beneficiary who resides abroad including residents of Israel and the UK.
An explanation of how gifts from non-US persons can pass completely free of US gift tax if they are done correctly.
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.
Powers of Attorney and Guardianship vary from state to state and internationally. Learn more about their portability and what’s recognized overseas.
Overview of the fundamentals of basic charitable giving including income tax, the estate and gift tax, and donating to a foreign charity.
Trust and estate expert explain the importance of the US-Japan Estate, Inheritance and Gift Tax Treaty and how it works.
Update on UK tax treatment of offshore income gains arising in protected settlements and how investing in UK real estate impacts US citizens.
Beth Shapiro Kaufman breaks down what wealth advisors need to know about the IRS and Treasury’s release of the 2018 Priority Guidance Plan.