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ACTEC Trust & Estate Talk — 387 episodes
Trust Modification: When Flexibility Conflicts With Settlor Intent
Liability of Executors and Transferees for Estate Taxes
Section 2801 Final Regulations: Tax on Gifts From Expatriates
Reimbursement of Grantor on Trust Income Taxes: When, Why, and How
What to Do When a Bypass Trust Was Never Funded
Federal and State Estate Tax Apportionment: Planning Pitfalls and Best Practices
Using AI for Document Review: Getting Started for Trust and Estate Attorneys
Planning With Directed Trusts
Designing the Modern Single-Family Office: Classic Structure vs. Profits Interest
Modern Family Offices and Private Trust Companies: A Creative Use of Purpose Trusts
The Family Office Landscape: Overview of Models, Services, and Options
How to Build Inclusive Workplaces: Practical Strategies for Neurodiversity and Culture Change
Neurodiversity in the Workplace: Barriers, Bias, and Belonging (Pt. 2 of 3)
Neurodiversity: Leveling Up Our Perspective (Pt. 1 of 3)
Private Trust Company Design Considerations for Family Wealth Planning
Trust Funding Options
Providing Charitable Assistance to Survivors of a Disaster
Disaster Preparedness for Trust and Estate Planning
Hiring the Next Generation of Trust and Estate Attorneys
Trump Accounts (IRC §530A): Estate, Tax, and Wealth Planning Considerations
Estate Planning Considerations in Community Property States Relating to Retirement Accounts
When Parents Get Involved: Ethical Risks in Estate Planning and Divorce Prep
Useful but Overlooked Trusts: A Planner's Guide to When and How to Use Them
How Cultural Awareness Improves Estate Planning Outcomes
Planning for a Diverse Family: Cultural Competence Within the Model Rules of Professional Conduct
Your Income Tax Charitable Deductions Are Different in 2026
Loss of the Portability Election: Estate of Rowland v. Commissioner
Gift Tax Blunders: Common Mistakes on Form 709
Gift Tax Returns: Planning, Ethics, and Best Practices
A Trustee's Perspective on Trust-Owned Life Insurance
Your Charitable Income Tax Breaks Are Changing in 2025 and 2026
Taxation of Foreign Non-Grantor Trusts
How Artificial Intelligence (AI) Is Redefining Publicity Rights
Qualified Business Income (QBI) Deductions Post-OBBBA
How the OBBBA Impacts Qualified Small Business Stock (QSBS)
Qualified Opportunity Zone (QOZ) Planning Strategies Post OBBBA
Estate & Gift Tax and Charitable Contributions Under the OBBBA
Counting Down, Counting Up, Flourishing: Part 4 of 4
Counting Down, Counting Up, Flourishing: Part 3 of 4
Counting Down, Counting Up, Flourishing: Part 2 of 4
Counting Down, Counting Up, Flourishing: Overview
Family-Owned Business and Internal Revenue Code Chapter 14 | Pt 3 of 3
Family-Owned Business and Internal Revenue Code Chapter 14 | Pt 2 of 3
Family-Owned Business and Internal Revenue Code Chapter 14 | Pt 1 of 3
Using Technology to Improve Client Services in Your Practice
Qualified Charitable Distributions (QCD) from IRAs
Avoiding Common Ethical Traps in Estate Planning
The Potential Impact of Proposed Amendments to Circular 230
IRA Estate Planning Ideas to Discuss with Your Clients
Fiduciary Income Tax Planning: Strategies for Minimizing Income Tax on Trusts and Estates
Recent Trends in Estate and Gift Tax Law 2025, IRC 2036 and Related Tax Law
Internal Affairs Doctrine, Asset Protection, and State of Formation for Legal Entities Pt. 2 of 2
Internal Affairs Doctrine, Asset Protection, and State of Formation for Legal Entities Pt. 1 of 2
Asset Protection for Art: Issues Arising in the Lifecycle of Acquisition to Disposition
Legal and Tax Considerations When Representing Influencers and Content Creators
The Uniform Trust Code Turns 25
Use of Asset Protection Trusts for Estate Tax Planning Purposes
How Typical Trust Agreements Clauses Can Get Turned Around in the Real World
Combatting Elder Financial Abuse
Intersection of Family Law and Trusts and Estates
Supreme Court Rulings Alter the Future of Tax Regulations
The Power of Off: A Book Review
Guiding Trust and Estate Disputes to Settlement
Independent Contractor vs. Employee: In Tax vs. Labor Law
Inserting Photos in Wills to Clarify Specific Gifts
A Life Insurance-Funded Redemption Agreement Gone Bad
Owner's Liability Following a Minor's Golf Cart Accident
Huffman Case Endangers Buy-Sell Agreements
Caution for Divorcing Spouses Who Are Trust Beneficiaries
Modifying Trusts after CCA 202352018
Planning for the Young Under SECURE
Self-Employment Tax: Tax Court Curtails Limited Partner Exclusion
Restricted Charitable Gifts: Practical Suggestions
Addressing Incomplete or Lost Records During Fiduciary Administration
Fiduciary Income Tax Planning of Distributions In-Kind and Specific Bequests
Powers of Appointment Gone Wrong
Charitable Deductions and Section 642(c)
FTC's Ban on Noncompete Agreements
The NextGen Bar Exam Threat to Wills and Trusts
The Ethics of Posting to Listservs
The Virtues of Estate Planning & Estate Planners Part 3 of 3: Essential Virtues of the Estate Planning Professional
The Virtues of Estate Planning & Estate Planners Part 2 of 3: Estate Planning's Role in Civilization
The Virtues of Estate Planning & Estate Planners Part 1 of 3: Estate Planning—A Job or a Calling?
The Virtues of Estate Planning & Estate Planners: Overview
Impact of the End of the COVID Public Health Emergency on Medicaid Renewals
Deadly Claims in Trust and Estate Law
Planning Ahead for the Sunsetting of the Tax Cuts and Jobs Act Exemptions
Estate Planning in 2024 | 300th Podcast!
Tips Regarding Fiduciary Disputes and Estate Planning
The New Undue Influence
Government Regulation of Artificial Intelligence
AI-Related Practice Management Considerations for Law Firms
The Ethical Use of Artificial Intelligence in Trust & Estate Law
What Is Artificial Intelligence and the Impact on T&E Law in 2024 and Beyond?
The IRS Ruling on Modifying a Grantor Trust
The New Normal for Charitable Tax Planning
A Discussion of Ante-Mortem Probate
Tips for Preparing a Federal Estate Tax Return
Client Restrictions on Charitable Gifts
Conflicts of Interest in T&E Litigation
A Trustee's Duty to Minimize State Income Tax
Navigating Unique Issues in the Settlement of Trust and Estate Disputes
Tips for Dealing With and Drafting for Clients With Diminished Capacity
Practical Considerations in Dealing with Incapacity
Considerations for the Two Weeks Following Death
Deathbed Planning for the Two Weeks Prior to Death
AI and Trust and Estate Law: The Future Is Here to Stay
The Opportunity Zones Transparency, Extension, and Improvement Act
Interacting With Clients and Beneficiaries When Determining Incapacity
Steps a Lawyer Can Take to Identify, Understand, and Deal With a Client With Diminishing Capacity
Professional Responsibility Rules When Dealing With Clients Who Have Diminished Capacity
Conflicts that Arise After Retention of a Client
The Hoensheid Case and the Assignment of Business Income for a Sale
Power Tools for Choice of Law on Trust Validity
The Ethics and Future of Practicing Law Remotely
Surprising Tax on Distributions From a Partnership
US Estate Tax Tips for Non-US Persons and Their Advisors
Drafting with Consideration of Foreign Trust Registration
The IRS is Here to Help: How Does That Happen?
The Dangers of Deferring Estate Tax
Impact of the Connelly v. United States Decision
A New Decision on Adequate Disclosure of Gifts
The Intersection of Well-Being and Trust Planning
Practical Considerations in Representing the (Un)Happily Married (Pt. 3 of 3)
Practical Considerations in Representing the (Un)Happily Married (Pt. 2 of 3)
Practical Considerations in Representing the (Un)Happily Married (Pt. 1 of 3)
Considerations for Nonprofits in Accepting Crypto Donations
Best Practices for Virtual Court and Legal Proceedings
Tips for Winding Up Charitable Entities
SECURE Act 2.0 and Charitable Remainder Trusts
Directed Trusts Laws and Related Uniformed Acts
QSBS Planning and Potential Pitfalls
The Complexity of Dealing with a Holographic eWill
Understanding the Kittler eWill Case in PA
Recent IRS Challenges to Grantor Retained Annuity Trusts (GRAT)
Patagonia Purpose Trusts
Tips for Joint Representation of Spouses: Part 2 of 2
Tips for Joint Representation of Spouses: Engagement Letters (Pt. 1 of 2)
Non-Grantor Irrevocable Complex Discretionary Spendthrift Trusts
Considerations for US Owners of Canadian Property
U.S. Tax Considerations When Buying Property Abroad
Hiring, Examining, and Being an Expert Witness
Summary of Hot Trust & Estate Topics from 2022 and Early 2023
Civil Law Concepts in American Family and Inheritance Laws
Supreme Court Rules on Alexandru Bittner v. United Stateser vs United States
Lessons From Lisa Marie Presley's Estate: Why Use a Corporate Trustee
Relief for S Corporation Mishaps
The Importance of Treating Life Insurance as an Asset and Maximizing Value
The Separate Shares Rules and Their Nuances
Income Taxation of Joint Revocable Trusts
Witness Depositions of Valuation Experts
Corporate Transparency: US Joins the Rest of The World
Understanding and Managing the Rights of Lifetime Creditors Following Death
Considerations in the Possible Liquidation of a Closely Held Entity and Other Alternatives (Pt. 4 of 4)
The Administration of a Closely Held Entity (Pt. 3 of 4)
Formation of a Closely Held Entity (Part 2 of 4)
An Illuminating Look at Closely Held Entities (Pt. 1 of 4)
Moving Your Firm to the Cloud
Supporting and Mentoring Female Estate Planning Attorneys
Work-Life Balance: Recommendations for Attorneys
What You Need to Know About Authenticating Cross-Border Documents and the Importance of Electronic Apostilles (e-APP)
Top 10 Recommendations for Planning Retirement Benefits Under the SECURE Act
ACTEC's Comments on Section 2053 - Proposed Estate Tax Regulations
ACTEC's Supreme Court Amicus Brief in Alexandru Bittner v. United States
Unconscionability of Premarital Agreements (Pt 2 of 2)
The Corporate Transparency Act - The Clock has Started
Unconscionability of Premarital Agreements - Pt 1 of 2
When to Pursue a Trust Reformation Action, Thoughts in a UTC State
Understanding Funding Agreements
Migrating Clients from Common Law to Community Property States (and Vice-Versa)
Cryptocurrency in Retirement Accounts
IRS Proposes Mortality Assumptions Update for Section 7520
Paying and Reducing Estate Tax with a Graegin Loan
Estate Planning Opportunities in a Time of Rising Interest Rates
The Intersection of S Corps., ESBTs, California Tax and Beer
Conflicts of Interest When Representing Fiduciaries
Electronic Will Legislation in the United States
Removal of Trustees
Navigating the Choppy Waters of Cross-Border Estate Administration
An Update on Asset Protection Cases Where Lawyers Overstepped Their Boundaries
The Calling of the Counselor in Counseling Families Pt. 3 | 2022 Trachtman Lecture
The Calling of the Counselor in Counseling Families – Part 2 of 3 | 2022 Trachtman Lecture
The Calling of the Counselor in Counseling Families - Part 1 of 3 | 2022 Trachtman Lecture
The Calling of the Counselor in Counseling Families, Part II (Overview)
The Accidental Private Foundation - Non-Exempt Charitable Trusts Under Section 4947
An Introduction to the Corporate Transparency Act
2022 Hot Topics in Trust and Estate
The Law, Professional Responsibility and the Future of Trusts & Estates
The Future of Digital Assets and the Dollar
Mistakes Made in Premarital Agreements by Estate Planning and Family Law Lawyers
California Tax Trap and Residency for Trusts
Understanding Rights of Publicity or Name, Image, Likeness (NIL)
ACTEC Law Journal: Dedicated to Trust and Estate Topics for Nearly 50 Years
Estate Planning for Principals of Private Equity and Hedge Funds
Advising Transgender Clients on Estate Planning and Vital Records
Estate Planning Excellence: The American College of Trust and Estate Counsel
Top Estate Planning and Estate Tax Developments of 2021
Dealing with Unwanted Irrevocable Trusts and Basis Issues
Uniform Electronic Transactions Act and Recent Developments
Understanding Serious Mistakes and Planning Implications in the Smaldino Tax Court Case
The SECURE Act and Retirement Account Planning Opportunities
A Discussion of Chief Counsel Advice 202152018 and its Effect on the Administration of GRATs
The Mysteries and Misunderstandings Related to Code Section 678
Adultery Penalties in Premarital Agreements
Spousal Support Provisions in Premarital Agreements
Conflict of Laws and Relation-Back of Powers of Appointment
The Interplay Between Trust Accounting and Statute of Limitations
The Basics of the Estate Administration Exception to Avoid Self-Dealing Prohibitions
An Update on NFTs - Non-fungible Tokens
An Overview of Tennessee Trust Law
Uses of Exculpatory Clauses in Wills and Trusts
Traps Await for Beneficiary-Owned Trusts Under Section 678
Closely Held Business, Tiered Entities and Proposed Revisions to Section 6166
Don't Guess and Make a Mess with QSBS | Qualified Small Business Stock
Exempt Status of Retirement Plan Distributions | SECURE Act
An Analysis of Wyoming Asset Protection Provisions
Creditors' Rights vs. Trustees' Protections
Estate Planning for Special Purpose Acquisition Company Founders | SPAC
Lessons From the Tax Court Decision in the Estate of Michael Jackson
Migrating a Law Firm's Software and Data to the Cloud
Electronic Wills and Remote Execution
Non-Fungible Tokens: What Every Estate Planner Needs to Know | NFT
Cryptocurrency Regulation and Qualified Custody
Proving a Will in the Age of COVID |
Modernizing Section 6166
Taxes Emerging in the Europe to Pay the Cost of COVID
Economic Rights of Unmarried Cohabitants
Voidable Transfers in Self-Settled Spendthrift Trusts
Joint Representations with Prenuptial Agreements
Supported Decision-Making
Using Multiple Non-Grantor Trusts for Multiple Tax Benefits
Protecting Your Attorney's Fees to Benefit Your Client and Yourself
Protecting Yourself and Your Clients from Cyberattack
An Update of Qualified Opportunity Funds and Zones
Defined Value Purchase Agreements| Transferring Business Assets
Silent Trusts | Quiet Trusts
Trust Protectors
Bitcoin Craze: Investment and Fiduciary Implications
Electronic Wills in Florida | Florida e-Will
New Corporate Transparency Act
The Senate Went Blue, What Should Estate Planners Do?| Estate Planning 2021
Uniform Trust Code Cases from 2020
Charitable Giving: Remembering the Basics
Video Games and Money Laundering | Online Gaming
Attorney-Client Privilege - Waivers and Exceptions
Biometric Recognition Cases | Biometric Information Privacy Act | BIPA
Litigation Issues in Buying and Selling Art | Tips for Buying Art
Litigation Issues in Art Law
Estate Planning with Art | Selling, Gifting or Donating Art
How to Protect Inherited Assets from a Beneficiary's Creditors in the Event of a Divorce
Treasury and IRS's Priority Guidance Plan
ERISA, Qualified Plans and Divorce
ACTEC Comments on Treasury's Proposed Regulations Under Section 1061
COVID-19 and American's Nursing Homes
Gifts to Married Beneficiaries Living in Community Property States
Potential Anti-Abuse Rules and a Client's Remaining Gift Tax Exemption
Truth, Transparency, and the Right of Privacy | Part 3 of 3
Truth, Transparency, and the Right of Privacy | Part 2 of 3
Truth, Transparency, and the Right of Privacy | Part 1 of 3
Truth, Transparency, and the Right of Privacy | Synopsis
How DNA Testing is Shaking Up Estate Plans
Family Office Investment Partnerships
Enforcement of Charitable Donation Restrictions
Charitable Endowment Fund Restrictions on Borrowing
Ante-Mortem Probate as the Ultimate Will Contest Prevention Technique
The Ethics of Disclosure and Testimony by Estate Planners
Trusts for Disabled and Chronically Ill Beneficiaries under the SECURE Act | Special Needs Trust
Pending Transfer Tax Legislation in an Election Year
Ancillary Estate Planning Documents in the Pandemic
Estate Planning Strategies in the Pandemic
Grantor Trusts: Tax Returns, Reporting Requirements and Options
Naming Foreign Persons in Your Estate Planning Documents
Tax Tips and Traps Related to Foreign Gifts | Gift from Foreign Person
Utilization of Section 7872 | Intrafamily Loans | Split-dollar Loans
The Uses and Abuses of Charitable LLCs
Drafting Charitable Gift Agreements
Estate Planning for Entertainment Clients
Lending and Estate Planning
Estate Transfer Planning for the Moderate Estate
An Update on Electronic Wills Statutes
What Estate Planners Need to Know About Medicare
Charitable Planning and the SECURE Act - SECURE Act Special
Planning for Disabled or Chronically-Ill Beneficiaries Under the SECURE Act (SECURE Act Special)
Designing and Drafting Trusts in Light of the SECURE Act | Part 3 of 5 | SECURE Act Special
Planning for Common Scenarios Under the SECURE Act | Part 2 of 5| SECURE Act Special
Updating Existing Estate Plans Under the SECURE Act | Part 1 of 5 |SECURE Act Special
Autonomy in Estate Planning | Opportunity Grant
Looking Back at Our Most Popular Podcasts | 100th Special
The Intersection of Positive Psychology in Estate Planning
Resolving Trustee Deadlocks | Resolving Trustee Disputes
Alternative Investments: An Investment Dream - A Planning Nightmare
How Guardians Make Decisions on Behalf of Their Wards
Cross-Border Recognition of Powers of Attorney and Guardianships
What Estate Planners Need to Know About Social Security, Medicare, and the Self-Employment Tax
Judicial Notice of Facts and Judicial Notice of Law
Lay Witness Opinion Testimony
Intrafamily Business Sales and Loans
The Remainder Purchase Marital Trust
Business Entity Income Tax: Regulatory Rigidity Versus Flexibility
S Corporation Death Traps
Levitan v. Rosen Case
The Life Insurance Transfer for Value Rule After the 2017 Tax Reform Act
Update of Asset Protection Trust Litigation
Self-Settled Spendthrift Trusts
The New Illinois Trust Code
Deemed Realization of Gains on Gratuitous Transfers
Qualified Opportunity Funds and Opportunity Zones
The SECURE Act
The Impact of Tax Reform on Trusts After Divorce
An Introduction to Charitable Pledges
An Introduction to Individual Donor Advised Funds - DAF
Deferred and Flexible Charitable Gift Annuities
Charitable Gift Annuities
A Primer on Charitable Lead Trusts
Charitable Remainder Trusts (CRT)
An Introduction to Private Foundation Excise Taxes
A Primer on Private Foundations
An Introduction to Individual Charitable Deductions
Basic Charitable Giving
Balancing Independence and Vulnerability of Older Adults | Part 3 of 3
Balancing Independence and Vulnerability of Older Adults | Part 2
Balancing Independence and Vulnerability of Older Adults
Balancing Independence and Vulnerability of Older Adults
North Carolina v. Kaestner: The Recent US Supreme Court Case on State Fiduciary Income Tax
The Uniform Trust Code and the Future of American Trust Law
Depublication of the Special Needs Trust Case Scott v. McDonald
Marriage, Divorce and Asset Protection
The US-Japan Estate, Inheritance and Gift Tax Treaty
Investment in UK Real Estate and Protected Settlement Update
The New Uniform Fiduciary Income and Principal Act
Third-Party Created Irrevocable Trusts: Protections and Pitfalls
The New Rules of Professional Conduct for Lawyers
Lawyers as Trustees
Marrying into Elder Abuse
Lessons Learned Regarding Law Firm's Email Communication
The Future is Here: Dealing with Bitcoins and Cryptocurrencies in Tax and Estate Planning
Musings on Contemporary Trust Issues
Some Hot Topics for Trust and Estate Practitioners
Qualified Opportunity Funds and Opportunity Zones
Horton vs. Jones Case on Electronic Wills
Introducing a Business Consultant to a Client Family
The Fate of Settlor Intent in the World of Flexibility
Effect of Recent Tax Reform Legislation on Divorce | 2018 Divorce and Taxes
Trust Residency and State Tax Nexus Planning
The Unintended Consequences for Dynasty Trusts When Adoptions are not Recognized
ACTEC's Guide for Agents Acting Under Durable Power of Attorney
Responsible Investing for the Modern Fiduciary
The Ethical Hazards of Digital Assets: What Estate Planners Need to Know
2018's Priority Guidance Plan from the IRS and Treasury
Follow Up on the 2017 Tax Cuts and Jobs Act
Section 199A and The 20% Deduction for Qualified Business Income
Estate Planning and Trust Management for a Brave New World | Part 4 of 4
Estate Planning and Trust Management for a Brave New World: Part 3 of 4
Estate Planning and Trust Management for a Brave New World: Part 2 of 4
Estate Planning and Trust Management for a Brave New World: Part 1
Lending in the Probate Context
The Valuation and Reporting of Cryptocurrency on Income, Gift, and Estate Tax Returns
How to Start the Formation of a Business Entity
Navigating Between the Hard-Knock Life and Easy Street When Passing Assets to Children
Data Scraping
The Uniform Guardianship, Conservatorship, and Other Protective Arrangements Act
How to Sell a Law Practice
Ethical Considerations in Representing Clients in Connection With Family Businesses
Special Industry Concerns as They Relate to Estate Planning for Family Businesses
Owner Control, Operations, and Shareholder Agreements
Best Practices for the Governance, Operation, and Management of a Business Entity
Litigation Issues Involving Children In Estate Planning
Funeral Arrangements and Disposition of Human Remains
Elder Financial Abuse: The Crime of the 21st Century
Situs and the Resident Trust
The Digital Will Revolution
Pre-Contest Planning | Estate Planning
9100 Relief: Jumping Through the Hoops When You Learn You have an "Oops!"
State Law Pitfalls: Don't Step in it When Your Client Steps Across State Lines
Powers of Appointment: From Snoozy to Sexy
The New Partnership Audit Rules and Why They Are So Important for Estate Planners
Do You Have All the Tools to Deal with Your Client's IRA Custodian?
The GoFundMe Revolution: What Happens Once the Money Has Been Raised?
What's in Your Creditor Protection Toolbox for Clients?
Hot Topics in Estate Planning
Confronting the Challenges of Tax Reform
How Estate Planners and Other Advisors Work Together and Still Keep Communications Privileged
Security of Clients' Information and What Attorneys Need to Know
What Estate Planners Need to Know About the Uniform Voidable Transactions Act
Twenty Years of Domestic Asset Protection Trusts (APT) in the United States
Thoughts Regarding the Withdrawal in 2017 of the Proposed Section 2704 Estate Tax Regulations
What should attorneys have in their Engagement Letters?