ACTEC Trust & Estate Talk

Understand how Charitable Gift Annuities, CGA, can be structured with predictable and/or flexible payment streams. The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.

A Charitable Gift Annuity is a simple and cost effective estate planning tool that benefits charities and donors during their lifetime. Learn more from an expert on the subject. The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.

An overview of Charitable Lead Trusts including CLAT, CLUT, Grantor and Nongrantor Trusts from an estate expert. The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.

Overview of Charitable Remainder Trusts, CRT, including CRAT, CRUT, Split-Interest Trusts and answers to frequently asked questions on the topic. The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights, and commentary on subjects that affect the profession and clients. Learn more in this podcast.

Complying with regulatory restrictions of private foundations can be confusing. Understand the issues that may arise and how to avoid excise taxes from an expert on the subject. The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights, and commentary on subjects that affect the profession and clients. Learn more in this podcast.

A primer on creating a charitable private foundation, federal tax rules, state laws and required corporate documents. The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights, and commentary on subjects that affect the profession and clients. Learn more in this podcast.

What you need to know regarding income tax charitable deductions for individuals following the 2017 Tax Cuts and Job Act from an estate planning expert. The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights, and commentary on subjects that affect the profession and clients. Learn more in this podcast.

Overview of the fundamentals of basic charitable giving including income tax, the estate and gift tax, and donating to a foreign charity. The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights, and commentary on subjects that affect the profession and clients. Learn more in this podcast.

Learn what lawyers and society can do to protect an older adult's independence and reduce stereotypes - especially women – from elder financial abuse. The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights, and commentary on subjects that affect the profession and clients. Learn more in this podcast.

Elder financial abuse and who commits it, how we can help protect the autonomy of older adults and understand what the law can do to protect against such abuses. The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights, and commentary on subjects that affect the profession and clients. Learn more in this podcast.

Many women have a longer lifespan than men. How does the differing longevity impact financial management and potential vulnerabilities? The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights, and commentary on subjects that affect the profession and clients. Learn more in this podcast.

How do attorneys balance an older client's independence while protecting their assets? Professor Radford offers a synopsis of her 3-part lecture that begins August 6. The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights, and commentary on subjects that affect the profession and clients. Learn more in this podcast.

Understand the effect on trusts and how to minimize state income tax following the Supreme Court's decision in North Carolina v. Kaestner. The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights, and commentary on subjects that affect the profession and clients. Learn more in this podcast.

A discussion of the evolution of the Uniform Trust Code and the changes in trust and estate design and administration. The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights, and commentary on subjects that affect the profession and clients. Learn more in this podcast.

California Supreme Court depublishes Special Needs Trust Case Scott v. McDonald following Amicus Brief by ACTEC. The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights, and commentary on subjects that affect the profession and clients. Learn more in this podcast.

Tips to protect assets in prenuptial agreements, divorce agreements, and how to manage associated estate taxes. The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights, and commentary on subjects that affect the profession and clients. Learn more in this podcast.

Trust and estate expert explain the importance of the US-Japan Estate, Inheritance and Gift Tax Treaty and how it works. The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights, and commentary on subjects that affect the profession and clients. Learn more in this podcast.

Update on UK tax treatment of offshore income gains arising in protected settlements and how investing in UK real estate impact US citizens. The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights, and commentary on subjects that affect the profession and clients. Learn more in this podcast.

A discussion of the Uniform Law Commission's new Uniform Fiduciary Income and Principal Act, UFIPA, created in July 2018. The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights, and commentary on subjects that affect the profession and clients. Learn more in this podcast.

Understand the ins-and-outs of third-party created irrevocable trust, examples and how they might vary between states. The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights, and commentary on subjects that affect the profession and clients. Learn more in this podcast.

A discussion of the ABA's Model Rules of Professional Conduct surrounding scope of representation, communication, confidentiality, and conflict of interest. The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights, and commentary on subjects that affect the profession and clients. Learn more in this podcast.

How should a trust and estate attorney navigate the ethical and legal dilemma that occurs when a client asks for him or her to serve as a trustee? The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights, and commentary on subjects that affect the profession and clients. Learn more in this podcast.

Elder abuse by marrying to obtain wealth is on the rise. Understand the inadequate and new laws surrounding the issue. The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights, and commentary on subjects that affect the profession and clients. Learn more in this podcast.

Lessons learned after a court email of an order goes into a law firm's spam filter. Understand what email management steps law firms should follow. The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights, and commentary on subjects that affect the profession and clients. Learn more in this podcast.

There are over 2,000 cryptocurrencies! Experts explain what fiduciaries and trust and estate practitioners need to know. The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights, and commentary on subjects that affect the profession and clients. Learn more in this podcast.

Issues facing the ULC regarding the Uniform Power of Appointment Act and the Uniform Directed Trust Act with an expert on the subject. The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights, and commentary on subjects that affect the profession and clients. Learn more in this podcast.

A review of 2019 hot topics for trust and estate practitioners including IRS Anti-Clawback and Section 199A regulations, GST Trust modifications and state tax developments. The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights, and commentary on subjects that affect the profession and clients. Learn more in this podcast.

An explanation of how Qualified Opportunity Funds and Opportunity Zones work and some of the intricacies surrounding them as of March 2019. The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights, and commentary on subjects that affect the profession and clients. Learn more in this podcast.

Can a person create a valid will that is not formally executed as required by state law? Find out more about electronic wills through discussion of the Horton v. Jones case. The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights, and commentary on subjects that affect the profession and clients. Learn more in this podcast.

A best practice discussion of how to introduce a client to a new consultant, B2B introduction, by experts in trust and estate law. The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights, and commentary on subjects that affect the profession and clients. Learn more in this podcast.

A discussion of irrevocable trusts historically and present day, examples of recent cases, about what this means for planners, litigators, and trustees. The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights, and commentary on subjects that affect the profession and clients. Learn more in this podcast.

How does divorce affect taxes? Learn about the 5 big changes in 2018 tax reform legislation that has a significant impact on divorce from an expert in the law. The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights, and commentary on subjects that affect the profession and clients. Learn more in this podcast.

A discussion of fiduciary income taxation of trusts, trust residency and taxation in light of recent development in Supreme Court and other case law. The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights, and commentary on subjects that affect the profession and clients. Learn more in this podcast.

A discussion of the impact of unintended consequences of adoption language in multi-generational and dynasty trusts. The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights, and commentary on subjects that affect the profession and clients. Learn more in this podcast.

A sneak peek into ACTEC's Guide for Agents Acting Under Power of Attorney, which will be released later this year. What are the duties and responsibilities are discussed in this podcast. The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights, and commentary on subjects that affect the profession and clients. Learn more in this podcast.

How does sustainable and responsible investing intersect with fiduciary duty? May a trustee consider environmental, social, and governance, ESG, factors? The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights, and commentary on subjects that affect the profession and clients. Learn more in this podcast.

What trust and estate attorneys need to know to keep up with the advances in technology, especially in the area of digital assets is discussed by ACTEC Fellow John Rogers. The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights, and commentary on subjects that affect the profession and clients. Learn more in this podcast.

Beth Shapiro Kaufman breaks down what wealth and tax advisors need to know about the IRS and Treasury's release of the 2018 Priority Guidance Plan. The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights, and commentary on subjects that affect the profession and clients. Learn more in this podcast.

Congress enacted the Tax Cuts and Jobs Act of 2017 which doubled the estate, gift, and generation skipping transfer tax exemption. Hear more about possible follow up legislation. The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights, and commentary on subjects that affect the profession and clients. Learn more in this podcast.

Discussion regarding Department of Treasury and the Internal Revenue Service's proposed regulations under Section 199A regarding 20% deduction for qualified business income. The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights, and commentary on subjects that affect the profession and clients. Learn more in this podcast.

ACTEC Fellow Hugh Magill's final episode in the lecture series discusses increased life expectancy of grantors, their beneficiaries, and the implications to trusts and estates. The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights, and commentary on subjects that affect the profession and clients. Learn more in this podcast.

ACTEC Fellow Hugh Magill continues his lecture by discussing how trusts need to evolve to serve new family dynamics and issues in designing trusts for contemporary families. The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights, and commentary on subjects that affect the profession and clients. Learn more in this podcast.

A presentation of how changing demographics and multiple generations impact the current world of estate planning and trust management. The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights, and commentary on subjects that affect the profession and clients. Learn more in this podcast.

Estate planning and trust management across multigeneration families. How do lower marriage rate and non-traditional families effect financial planning, estate planning, financial services? The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights, and commentary on subjects that affect the profession and clients. Learn more in this podcast.

What is probate lending and why you should consider including a spendthrift clause in a will is discussed by ACTEC Fellow Professor David Horton. The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights, and commentary on subjects that affect the profession and clients. Learn more in this podcast.

The valuation of cryptocurrency, IRS guidance on tax planning, and how to prepare for an appraisal are discussed by John Varga of MPI Business Valuation and Advisory. The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights, and commentary on subjects that affect the profession and clients. Learn more in this podcast.

A discussion of tax considerations when forming a business. Learn more about S corp, C corp, LLC, LLP, and tax reform in this podcast. The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights, and commentary on subjects that affect the profession and clients. Learn more in this podcast.

The rights of children to receive property from intestate estates and how to pass property effectively to children is discussed by Judge Butts and ACTEC Fellow Jane Ditelberg. The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights, and commentary on subjects that affect the profession and clients. Learn more in this podcast.

Data collection, data scraping, people analytics, UFADA and access to a decedent's digital assets is the topic of this timely podcast The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights, and commentary on subjects that affect the profession and clients. Learn more in this podcast.

An explanation the Uniform Law Commission Act covering guardianship, conservatorship, power of attorney, protective arrangements, and guardianship of minors. The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights, and commentary on subjects that affect the profession and clients. Learn more in this podcast.