Shows
ACTEC Trust & Estate TalkFamily-Owned Business and Internal Revenue Code Chapter 14 | Pt 2 of 3 How do Sections 2701–2704 impact family wealth planning? Discover key traps, safe harbors, and IRS challenges in this expert ACTEC discussion. 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.2025-05-2020 min
ACTEC Trust & Estate TalkGuiding Trust and Estate Disputes to Settlement Explore strategies for resolving trust and estate disputes with ACTEC experts. Learn tips on overcoming legal, financial, and emotional hurdles to reach a settlement. 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.2024-11-1210 min
ACTEC Trust & Estate TalkThe NextGen Bar Exam Threat to Wills and Trusts ACTEC shares concerns about NCBE removal of wills & trusts from the NextGen Bar Exam and the impact on families, businesses, seniors, and generational wealth. 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.2024-07-2313 min
ACTEC Trust & Estate TalkThe Virtues of Estate Planning & Estate Planners: Overview ACTEC Fellow Turney Berry offers an overview on his lecture on estate planning's critical role in civilization and the importance of diverse perspectives. 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.2024-06-1809 min
Associations Thrive87. Deborah McKinnon, Executive Director of The American College of Trust and Estate Counsel (ACTEC), on Member Involvement, Institutes, and EducationEntrepreneurs, small business owners, and immigrants want to transfer their businesses to their children. Trust and estate attorneys make those transitions happen.In this episode of Associations Thrive, host Joanna Pineda interviews Deborah McKinnon, Executive Director of the American College of Trust and Estate Counsel (ACTEC). Deborah discusses:Her career journey to becoming Executive Director of ACTEC and her experience working with boards of large and small non-profit organizations.How ACTEC fosters engagement among its members through its Institutes, activities such as involving ACTEC fellows in the website redesign, and through educational content, including their podcast...2024-04-1834 min
ACTEC Trust & Estate TalkProfessional Responsibility Rules When Dealing With Clients Who Have Diminished Capacity A law professor explores the legal ethics of representing clients with diminishing capacity and reviews the ins and outs of the ABA’s Model Rule 1.14 and ACTEC’s Model Rules of Professional Conduct 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.2023-12-0512 min
ACTEC Trust & Estate TalkThe Dangers of Deferring Estate Tax Explore the risks of deferring estate tax, including secret IRS liens, credit implications, and alternatives with insights from ACTEC experts. 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.2023-09-2608 min
ACTEC Trust & Estate TalkSupreme Court Rules on Alexandru Bittner v. United Stateser vs United States 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. 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.2023-03-2809 min
ACTEC Trust & Estate TalkFormation of a Closely Held Entity (Part 2 of 4)With part 2 of the Closely Held Entities, ACTEC's trust and estate experts dig a bit deeper into issues of the formation of LLCs and limited partnerships. 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.2023-01-1015 min
ACTEC Trust & Estate TalkWhat You Need to Know About Authenticating Cross-Border Documents and the Importance of Electronic Apostilles (e-APP)International estate planning experts explain ACTEC’s support of electronic apostilles, e-APPs, and the importance of apostilles to the trusts and estates practice. 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.2022-11-2920 min
ACTEC Trust & Estate TalkACTEC’s Comments on Section 2053 - Proposed Estate Tax RegulationsACTEC comments on proposed regulations under IRS Code Section 2053, and the effects on estates seeking to deduct funeral and administrative expenses and loans. 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.2022-11-0916 min
ACTEC Trust & Estate TalkACTEC’s Supreme Court Amicus Brief in Alexandru Bittner v. United StatesUnderstand the Foreign Bank and Financial Account Report, FBAR, issues under review by the Supreme Court in Bittner v. United States. ACTEC filed an amicus brief in August and SCOTUS is scheduled to hear arguments on November 2. 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. 2022-11-0109 min
ACTEC Trust & Estate TalkThe Law, Professional Responsibility and the Future of Trusts & EstatesCelebrating 200 podcasts, two ACTEC leaders discuss issues and forces shaping the future of the practice and the ability of practitioners to impact lives. 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.2022-05-0315 min
ACTEC Trust & Estate TalkCalifornia Tax Trap and Residency for TrustsWords of caution for trust fiduciaries, beneficiaries and residents; CA has liberal definitions of who is considered a resident and subjected to tax on 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.2022-04-1218 min
ACTEC Trust & Estate TalkUnderstanding Rights of Publicity or Name, Image, Likeness (NIL)An overview of publicity rights, property rights, name, image, likeness (NIL), how they differ by states and what estate planners need to keep in mind. 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.2022-04-0508 min
ACTEC Trust & Estate TalkACTEC Law Journal: Dedicated to Trust and Estate Topics for Nearly 50 YearsACTEC Law Journal Editor shares insights on the publication process, the contributions of the student editors, and the importance of the journal to T&E 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.2022-03-2907 min
ACTEC Trust & Estate TalkEstate Planning for Principals of Private Equity and Hedge FundsRecommendations for what principals of investment strategies and what to keep in mind regarding carried interest of private equity and hedge funds. 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.2022-03-2210 min
Wealth and LawACTEC Conference Highlights
Brent discusses some of the highlights from the 2022 ACTEC Conference, including Build Back Better, Secure Act, Smaldino, Levine, CCA202152018, Corporate Transparency Act, and racial inequality.
2022-03-1615 min
ACTEC Trust & Estate TalkAdvising Transgender Clients on Estate Planning and Vital RecordsTips for financial and estate planning professionals working with transgender clients to their legal name and/or gender marker, identify documents, and powers of attorney. 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.2022-03-1510 min
ACTEC Trust & Estate TalkEstate Planning Excellence - The American College of Trust and Estate CounselAn overview of ACTEC’s resources for professionals and how it impacts the legal profession, legislation and the law by Past-President John A. Terrill II. 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.2022-03-0820 min
ACTEC Trust & Estate TalkTop Estate Planning and Estate Tax Developments of 2021ACTEC Fellow Ronald Aucutt shares his 2021 top estate planning developments and what estate planners should be aware of regarding tax changes and court decisions. 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.2022-03-0111 min
ACTEC Trust & Estate TalkDealing with Unwanted Irrevocable Trusts and Basis IssuesPractical questions that estate planning lawyers should ask when evaluating the value of irrevocable trusts when circumstances have changed. 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.2022-02-2210 min
ACTEC Trust & Estate TalkUniform Electronic Transactions Act and Recent DevelopmentsExpert lawyers discuss the use of electronic signatures and remote notarization in recent Pennsylvania decisions affecting its legal use in wills and 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.2022-02-1510 min
ACTEC Trust & Estate TalkUnderstanding Serious Mistakes and Planning Implications in the Smaldino Tax Court CaseEstate 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 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.2022-02-0813 min
ACTEC Trust & Estate TalkThe SECURE Act and Retirement Account Planning OpportunitiesA T&E expert offers an overview of the SECURE Act and what has changed once enacted with retirement account planning and trust beneficiaries. 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.2022-02-0107 min
ACTEC Trust & Estate TalkA Discussion of Chief Counsel Advice 2021-52018 and its Effect on the Administration of GRATsTrust and estates experts discuss recent IRS Chief Counsel Advice’s impact on difficult to value assets in Grantor Retained Annuity Trusts (GRAT). 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.2022-01-2512 min
ACTEC Trust & Estate TalkThe Mysteries and Misunderstandings Related to Code Section 678A 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. 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.2022-01-1816 min
ACTEC Trust & Estate TalkAdultery Penalties in Premarital AgreementsDoes infidelity void a premarital agreement? A law professor discusses adultery provisions, infidelity clauses, and no-fault divorce as public policy. 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.2022-01-1111 min
ACTEC Trust & Estate TalkSpousal Support Provisions in Premarital AgreementsAn explanation and examples of spousal support in premarital agreements, especially helpful in states that litigate fault in divorce and tie it to alimony. 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.2022-01-0410 min
ACTEC Trust & Estate TalkConflict of Laws and Relation-Back of Powers of AppointmentABA RPT Law Journal author offers an overview on new article “Conflicts of Laws and the Transitivity of the ‘Relation-Back’ of Special Powers of Appointment.” 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.2021-12-2107 min
ACTEC Trust & Estate TalkThe Interplay Between Trust Accounting and Statute of LimitationsLitigation can be costly. Understand the special considerations attorneys should be aware of when reviewing trust accounting to avoid litigation. 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.2021-12-1410 min
ACTEC Trust & Estate TalkThe Basics of the Estate Administration Exception to Avoid Self-Dealing ProhibitionsA review of the rules, probate and estate administration exceptions to avoid issues regarding self-dealing transactions between a foundation and a donor. 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.2021-12-0709 min
ACTEC Trust & Estate TalkAn Update on NFTs - Non-fungible TokensAn overview of non-fungible tokens, NFT, for estate planning professionals including creation, management, and protection. 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.2021-11-3011 min
ACTEC Trust & Estate TalkAn Overview of Tennessee Trust LawA review of changes to Tennessee trust laws that make the state a desirable trust jurisdiction, streamlined trust statutes, and made it difficult for creditors. 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.2021-11-1608 min
ACTEC Trust & Estate TalkUses of Exculpatory Clauses in Wills and TrustsAn overview of the uses of exculpatory clauses in estate planning, enforceability under state law and advice for litigators. 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.2021-11-0911 min
ACTEC Trust & Estate TalkTraps Await for Beneficiary-Owned Trusts Under Section 678Understand how well drafted beneficiary trusts can go wrong under IRS Code Section 678 and how to avoid pitfalls from a T&E 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.2021-11-0214 min
ACTEC Trust & Estate TalkClosely Held Business, Tiered Entities and Proposed Revisions to Section 6166ACTEC proposes a major update to a 40-year-old IRS Code 6166 that provides estate tax deferral for family businesses but has aged poorly. 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.2021-10-2609 min
ACTEC Trust & Estate TalkDon’t Guess and Make a Mess with QSBS | Qualified Small Business StockExpert discusses proposed legislation that retroactively takes aim at the tax benefits of QSBS and offers estate planning suggestions to prepare. 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.2021-10-1921 min
ACTEC Trust & Estate TalkExempt Status of Retirement Plan Distributions | SECURE ActFlorida lawyers discuss strategies for preserving inherited retirement plan assets and address uncertainties related to state laws and the SECURE Act. 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.2021-10-1213 min
ACTEC Trust & Estate TalkAn Analysis of Wyoming Asset Protection ProvisionsA review of asset protection code in Wyoming, Wyoming’s Uniform Trust Code, and how it compares to other states.A review of asset protection code in Wyoming, Wyoming’s Uniform Trust Code, and how it compares to other 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.2021-10-0509 min
ACTEC Trust & Estate TalkCreditors’ Rights vs. Trustees’ ProtectionsLaws governing creditor rights vary from state to state. Understand the differences in trust provisions and corresponding effects against creditor claims. 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.2021-09-2815 min
ACTEC Trust & Estate TalkEstate Planning for Special Purpose Acquisition Company Founders | SPACInsights into the capital structure and risk/reward of SPAC investing along with estate planning advice for potential valuation issues, the applicability of section 2701, and the use of GRATs with these assets. 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.2021-09-2113 min
ACTEC Trust & Estate TalkLessons From the Tax Court Decision in the Estate of Michael JacksonUnderstanding the tax court’s decision of publicity rights in the Michael Jackson estate and applying business estate planning techniques to postmortem publicity rights. 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.2021-09-1413 min
ACTEC Trust & Estate TalkMigrating a Law Firm’s Software and Data to the CloudPractical advice from a tech-savvy lawyer for law firms migrating software and data to a cloud server. 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.2021-09-0710 min
ACTEC Trust & Estate TalkElectronic Wills and Remote ExecutionAn update on electronic wills, remote witnessing, and notarization legislation in Illinois. The act because law on July 26, 2021. 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.2021-08-3106 min
ACTEC Trust & Estate TalkNon-Fungible Tokens: What Every Estate Planner Needs to Know | NFTAn overview of NFTs, non-fungible tokens, how they work and what do estate planning professionals 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.2021-08-2412 min
ACTEC Trust & Estate TalkCryptocurrency Regulation and Qualified CustodyExperts discuss what trustees and fiduciaries need to know regarding cryptocurrency regulation. 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.2021-08-1708 min
ACTEC Trust & Estate TalkProving a Will in the Age of COVIDThe COVID pandemic caused many states to accelerate their laws regarding electronic wills. Learn what’s working and what’s not. 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.2021-08-1023 min
ACTEC Trust & Estate TalkModernizing Section 6166An overview of ACTEC’s recommendations to revise IRC Section 6166, which hasn’t been updated in 40 years. 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.2021-08-0310 min
ACTEC Trust & Estate TalkTaxes Emerging in Europe to Pay the Cost of COVIDAn overview of the Organization for Economic Co-operation and Development, OECD, report and debate on inheritance tax. 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.2021-07-2712 min
ACTEC Trust & Estate TalkEconomic Rights of Unmarried CohabitantsCo-chair of the ULC’s Cohabitants Economic Remedies Act Committee explains the importance of having laws concerning the economic rights of unmarried cohabitants. 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.2021-07-2013 min
ACTEC Trust & Estate TalkVoidable Transfers in Self-Settled Spendthrift TrustsAn overview of Self-Settled Spendthrift Trust statutes of limitations and review of Wyoming’s legislation, House Bill 64. 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.2021-07-1310 min
ACTEC Trust & Estate TalkJoint Representations with Prenuptial AgreementsDoes joint representation during a prenuptial agreement violate professional rules of conduct? Professor Carter reviews Prenuptial and Postnuptial Agreements. 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.2021-06-2913 min
ACTEC Trust & Estate TalkSupported Decision-MakingA general overview of supported decision-making, update on progress around the world and in the US, particularly in New York State. 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.2021-06-2213 min
ACTEC Trust & Estate TalkUsing Multiple Non-Grantor Trusts for Multiple Tax BenefitsFive reasons why tax and estate attorneys might want to recommend multiple non-grantor trusts for tax benefits for their clients. 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.2021-06-1518 min
ACTEC Trust & Estate TalkProtecting Your Attorney’s Fees to Benefit Your Client and YourselfA presentation of how to discuss legal fees and expenses during trust and estate litigation and guidance from courts on the matter. 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.2021-06-0808 min
ACTEC Trust & Estate TalkProtecting Yourself and Your Clients from CyberattackTips for wealth managers to share with clients to prevent cybercrime and identity theft, from a former FBI cybersecurity agent. 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.2021-05-2510 min
ACTEC Trust & Estate TalkAn Update of Qualified Opportunity Funds and ZonesA summary of IRS guidance issued due to COVID-19, Notice 2021-10, to qualified opportunity funds (QOF) investors and qualified opportunity fund zones. 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.2021-05-1816 min
ACTEC Trust & Estate TalkDefined Value Purchase Agreements| Transferring Business AssetsAdvice to help your business clients transfer their business interests using a defined purchase agreement. 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.2021-05-1106 min
ACTEC Trust & Estate TalkSilent Trusts |Quiet Trusts | Estate PlanningWhat are the issues posed by silent trusts? Are designated representatives a solution to silent trusts? Learn more. 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.2021-05-0410 min
ACTEC Trust & Estate TalkTrust ProtectorsA discussion of the benefits and pitfalls of trust protectors from trust and estate experts. 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.pitfalls of trust protectors from trust and estate experts.2021-04-2711 min
ACTEC Trust & Estate TalkBitcoin Craze: Investment and Fiduciary ImplicationsWhat bitcoin investment considerations should estate planners study and what are the fiduciary responsibilities around those investments? 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.2021-04-2111 min
ACTEC Trust & Estate TalkElectronic Wills in Florida | Florida e-WillA look back at what needs to be clarified in Florida’s Electronic Wills legislation including who’s a qualified custodian of e-wills and what is a vulnerable adult. 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.2021-04-1313 min
ACTEC Trust & Estate TalkNew Corporate Transparency ActImportant takeaways of what lawyers and estate planners need to know about the Corporate Transparency Act, CTA. 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.2021-04-0609 min
ACTEC Trust & Estate TalkThe Senate Went Blue, What Should Estate Planners Do?Leaders in the T&E field offer estate planning tips for 2021, insight into possible changes to the tax code and options for tax planning. 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.2021-03-3017 min
ACTEC Trust & Estate TalkUniform Trust Code Cases from 2020An update on how Kansas, Kentucky and Nebraska have applied Uniform Trust Code, UTC, in 2020 cases. 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.2021-03-2309 min
ACTEC Trust & Estate TalkCharitable Giving: Remembering the BasicsThis podcast offers a reminder of charitable giving basics, what to pay attention to, and takeaways from 2020 Tax Court cases 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.2021-03-1610 min
ACTEC Trust & Estate TalkAttorney-Client Privilege - Waivers and ExceptionsLearn from ACTEC trust and estate planning experts when attorney client privilege can be waived or except. 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.2021-03-0210 min
ACTEC Trust & Estate TalkACTEC Fellows Robert K. Kirkland and Justin T. MillerAn explanation of beneficiary designations and income tax consequences related to ERISA and qualified plans during divorce. 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.2021-01-1214 min
ACTEC Trust & Estate TalkACTEC Comments on Treasury’s Proposed Regulations Under Section 1061An overview of comments ACTEC submitted to Treasury on 10/5/20 issues regarding proposed regulations under IRS Code Section 1061. 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.2021-01-0517 min
ACTEC Trust & Estate TalkTruth, Transparency, and the Right of Privacy | Part 2 of 3Part 2 of the lecture “Truth, Transparency, and the Right of Privacy.” Duncan E. Osborne, a chair of the Financial Action Task Force (FATF) and past-president of ACTEC, shares lessons learned from FATF. 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.2020-11-1715 min
ACTEC Trust & Estate TalkTruth, Transparency, and the Right of Privacy | Part 1 of 3Part 1 of the Annual Trachtman Lecture: “Truth, Transparency, and the Right of Privacy” from Duncan E. Osborne, a chair of the Financial Action Task Force (FATF) and past-president of 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.2020-11-1015 min
ACTEC Trust & Estate TalkEstate Planning for Entertainment ClientsACTEC Fellow Chang H. Chae discusses issues related to clients in the entertainment industry, such as name and likeness rights and house trusts and how terms of their planning specifically relate to the assets or the rights that they have. 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.2020-06-2211 min
ACTEC Trust & Estate TalkAn Update on Electronic Wills StatutesA discussion of The Uniform Law Commission’s new Electronic Wills Act from ACTEC Fellows that chaired the drafting committee. 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.2020-06-0211 min
ACTEC Trust & Estate TalkLooking Back at Our Most Popular Podcasts | 100th SpecialBalancing 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. 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.2020-03-3119 min
ACTEC Trust & Estate TalkThe Intersection of Positive Psychology in Estate PlanningCan estate planning documents like a Will or Trust be created with well-being in mind? ACTEC Fellows discuss the importance of positive psychology and how it can impact beneficiaries of your estate 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.2020-03-2413 min
ACTEC Trust & Estate TalkJudicial Notice of Facts and Judicial Notice of LawACTEC Fellows explain the impact of judicial notice of facts and judicial notice of law surrounding evidence and litigation of 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.2020-02-1110 min
ACTEC Trust & Estate TalkDeemed Realization of Gains on Gratuitous TransfersA discussion of ACTEC’s report provided to the US government on proposals to tax the deemed realization of gain on gratuitous transfers of appreciated property. 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.2019-11-2611 min
ACTEC Trust & Estate TalkThe Impact of Tax Reform on Trusts After DivorceThe Tax Cut and Jobs Act had an enormous impact on existing trusts after divorce. Understand the impact and learn about ACTEC’s comments to the government and solutions to consider. The American College of Trust and Estate Counsel, ACTEC, The American College of Trust and Estate Counsel (ACTEC) is a national association of approximately 2,500 peer-elected lawyers and law professors from across the United States and abroad with expertise in estate planning, probate and trust administration.2019-11-0510 min
ACTEC Trust & Estate TalkDepublication of the Special Needs Trust Case Scott v. McDonaldCalifornia 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.2019-07-0906 min
ACTEC Trust & Estate TalkACTEC’s Guide for Agents Acting Under Durable Power of AttorneyA 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. 2019-01-2909 min
ACTEC Trust & Estate TalkThe Ethical Hazards of Digital Assets: What Estate Planners Need to KnowWhat 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.2019-01-1511 min
ACTEC Trust & Estate TalkEstate Planning and Trust Management for a Brave New World | Part 4 of 4ACTEC 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. 2018-12-0433 min
ACTEC Trust & Estate TalkEstate Planning and Trust Management for a Brave New World: Part 3 of 4ACTEC 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. 2018-11-2725 min
ACTEC Trust & Estate TalkLending in the Probate Context | Spendthrift Clause in WillWhat 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.2018-11-0606 min
ACTEC Trust & Estate TalkNavigating Between the Hard-Knock Life and Easy Street When Passing Assets to ChildrenThe 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.2018-10-1611 min
ACTEC Trust & Estate TalkElder Financial Abuse: The Crime of the 21st CenturyAs the tradition of the close-knit family generation vanishes in America an epidemic of elder financial abuse is sweeping the country. ACTEC Fellows discuss this complicated topic 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.2018-08-0709 min
ACTEC Trust & Estate TalkSitus and the Resident TrustCan a change in situs have result in saved taxes? Trust situs and state statutes are discussed by ACTEC Fellows 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. 2018-07-3108 min
ACTEC Trust & Estate Talk9100 Relief: Jumping Through the Hoops When You Learn You have an "Oops!"9100 Relief for missed or mishandled tax elections is broader, more frequently needed, and thus a lot more useful than many estate planners realize. ACTEC Fellows Ron Aucutt and Beth Shapiro Kaufman discuss the details and pitfalls. FROM PROVIDER - The American College or 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 effect the profession and2018-07-1011 min
ACTEC Trust & Estate TalkState Law Pitfalls: Don’t Step in it When Your Client Steps Across State LinesThere are many pitfalls when an estate plan or trust cross state lines. ACTEC Fellows offer things to consider when drafting a will. With clients more mobile than ever, it’s more important than ever to draft to avoid common problems due to differences among state laws. ACTEC Fellows Professor Gerry Beyer of Lubbock, Texas and Katherine Ramsey of Richmond, Virginia discuss this topic. FROM PROVIDER - 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 sub...2018-06-2608 min
ACTEC Trust & Estate TalkPowers of Appointment: From Snoozy to SexyRecent times have seen resurgent interest in Powers of Appointment. We use them to keep long-term, dynastic trusts evergreen, to be responsive to changing family, tax, and economic landscapes and to transform old, tired assets into assets with new, exciting income tax basis. Learn more in this episode of ACTEC Trust and Estate Talk. FROM PROVIDER - 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 effect the profession and clients. 2018-06-1908 min
ACTEC Trust & Estate TalkDo You Have All the Tools to Deal with Your Client’s IRA Custodian?There are many different kinds of providers for a client’s individual retirement account, or IRA. Wealth planning attorneys frequently work with a client’s IRA provider to accomplish the client’s goals for the IRA. Hear the ins and outs of issues that may arise with client’s IRA custodian from ACTEC Fellow Svetlana Beckman. FROM PROVIDER - 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...2018-06-0509 min
ACTEC Trust & Estate TalkWhat's in Your Creditor Protection Toolbox for Clients?There are many tools available to planners to help them achieve client creditors’ protection objectives without the need for a self-settled asset protection trust. Hear ACTEC Fellows discuss asset-protection strategies such as Tenancy by the Entirety, asset protection trusts, discretionary trusts, and more in this podcast. FROM PROVIDER - 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 effect the profession and2018-05-2210 min
ACTEC Trust & Estate TalkConfronting the Challenges of Tax ReformAt the end of 2017, President Trump signed a new Tax Act into law. ACTEC Fellows Miriam Henry and Beth Shapiro Kaufman discuss highlights of the new act for estate planners. Hear their thoughts regarding GST (Generation-Skipping Transfer), FLP (Family Limited Partnership), GRAT (Grantor-Retained Annuity Trust) and more 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.2018-05-0710 min
ACTEC Trust & Estate TalkHow Estate Planners and Other Advisors Work Together and Still Keep Communications PrivilegedHow can estate planners keep privileged communication safe when working with other advisors and professionals? ACTEC Fellows Kim Kamin and Michael Simon tackle attorney-client privilege and privileged communication issues in this podcast: How Estate Planners and Other Advisors Work Together and Still Keep Communications Privileged. 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.2018-04-3009 min
ACTEC Trust & Estate TalkSecurity of Clients' Information and What Attorneys Need to KnowDo practicing lawyers have ethical and legal duties with the use of technology in the practice of law? ACTEC Fellows Tom Overbey and Michael Simon discuss protecting client information. Learn how to protect client data and what is your ethical responsibility. Learn more. 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.2018-04-1612 min
ACTEC Trust & Estate TalkWhat Estate Planners Need to Know About the Uniform Voidable Transactions ActTrust and estate counselors need to be aware of the problems with the Uniform Voidable Transactions Act when advising clients. ACTEC Fellows George Karibjanian, Dick Nenno, and Daniel Rubin discuss “What Estate Planners Need to Know About the Uniform Voidable Transactions Act.” 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. Uniform Voidable Transactions Act, UVTA, UVT, VTA, Uniform Fraudulent Transfers Act2018-04-0209 min
ACTEC Trust & Estate TalkTwenty Years of Domestic Asset Protection Trusts (APT) in the United StatesACTEC Fellows Don Sparks and Amy Kanyuk discuss 20 years of Asset Protection Trust Legislation (APT) in the United States. What do practitioners need to be aware of when moving assets between states? Learn more. 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.2018-03-1909 min
ACTEC Trust & Estate TalkThoughts Regarding the Withdrawal in 2017 of the Proposed Section 2704 Estate Tax RegulationsRon Aucutt, ACTEC Fellow from Tysons Corner, Virginia shared his perspective in October 2017 of Treasury’s withdrawal of Section 2704 proposed regulations on valuation for transfer tax purposes. There are many valuable insights in this podcast as a revised set of regulations may yet be reproposed as some point by Treasury. Hear analysis of Big Six tax reform plan and effects on individuals and businesses. How will reform impact estate tax? Is timing realistic? Learn more... ACTEC Trust & Estate Talk offers professionals best practice advice, insights, and commentary on subjects that effect the profession and clients. ACTEC, a pro...2018-03-0612 min
ACTEC Trust & Estate TalkWhat should attorneys have in their Engagement Letters?The American College of Trust and Estate Counsel's Fellows discuss the ins-and-outs of effective professional Engagement Letters. Engagement Letters or Engagement Agreements are an invaluable tool for attorneys and set the stage for the representation and managing a client’s expectations. Please visit ACTEC Foundation to read more about the 3rd Edition of Engagement Letter, created by the ACTEC Professional Conduct Committee. The document builds on the initial editions by: Updating the forms and checklists to address the latest version of the Model Rules and modern challenges to a lawyer’s ethical responsibilities; Respond to other change...2018-02-0112 min