ACTEC Trust & Estate Talk

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.

Understand IRC Chapter 14 rules, Sections 2701–2704, and key estate planning strategies to avoid tax pitfalls in family wealth transfers. 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.

Discover how top-tier client service and smart tools like Calendly, Zapier, and TextExpander can transform your law firm’s client experience. 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.

Explore how Qualified Charitable Distributions (QCDs) from IRAs can significantly cut taxable income for those 70½ and older. Discover the rules and benefits of donating directly from IRAs, including ways to satisfy Required Minimum Distributions (RMDs). Learn about the positive impacts on income levels, Medicare premiums, and the tax ramifications for heirs inheriting IRAs. It's a smart strategy for maximizing charitable donations while enhancing tax efficiency!

Expert tips for estate planning attorneys to avoid ethical pitfalls, featuring recent cases and examples of disciplinary actions and disqualifications. 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 IRS proposed changes to Circular 230—what does it mean for tax professionals? A tax expert explains what professionals need to understand. 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.

Natalie Choate, an esteemed ACTEC Fellow and retirement benefits estate planning expert, shares invaluable insights on IRA estate planning. She delves into the tax implications of retirement assets and the importance of strategic beneficiary designations, especially post-SECURE Act 2019. Natalie discusses the new 10-year rule for IRA distributions and highlights advanced strategies like Teapot Trusts and charitable remainder trusts to enhance tax efficiency for heirs. Her expertise provides critical advice for professionals looking to benefit their clients.

Now is the time (before March 6) to review fiduciary income tax planning and distributable net income (DNI) for your client’s trust and estate. Learn why. 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 expert offers a review of recent case law and pronouncements by the IRS have indicated the need for increased caution in estate and 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.

Trust and estate experts offer an analysis of the relevant case law, practical illustrations of how the internal affairs doctrine can impact clients, and recommendations for estate planners, in Part 2 of this two-part 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.