Estate 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. , 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.

Understanding Serious Mistakes and Planning Implications in the Smaldino Tax Court Case

Don't get fooled by non-grantor irrevocable complex discretionary trust scams. An expert explains warns about questionable trust structures marketed online.   , 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.

Non-Grantor Irrevocable Complex Discretionary Spendthrift Trusts

The IRS proposed changes to Circular 230—what does it mean for tax professionals?  A tax expert explains what professionals need to understand.   , 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 Potential Impact of Proposed Amendments to Circular 230

Expert tips for estate planning attorneys to avoid ethical pitfalls, featuring recent cases and examples of disciplinary actions and disqualifications.  , 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.

Avoiding Common Ethical Traps in Estate Planning

The IRS and Treasury finalize rules on reporting certain partnership basis shifts as Transactions of Interest (TOIs), effective January 14, 2025.   , 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.

New 90-Day Deadline to Report Partnership Transactions

An expert shares how Qualified Charitable Distributions (QCDs) from IRAs can reduce taxable income, satisfy RMDs, and maximize charitable giving for those 70½+.   , 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.

Qualified Charitable Distributions (QCD) from IRAs

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

Using Technology to Improve Client Services in Your Practice

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

Family-Owned Business and Internal Revenue Code Chapter 14 | Pt 1 of 3

How do Sections 2701–2704 impact family wealth planning? Discover key traps, safe harbors, and IRS challenges in this expert ACTEC discussion.   , 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.

Family-Owned Business and Internal Revenue Code Chapter 14 | Pt 2 of 3

Explore how positive psychology and trust planning intersect in Steve Akers’ “Counting Down, Counting Up, Flourishing” Trachtman Lecture preview.   , 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.

Counting Down, Counting Up, Flourishing: Overview

Explore estate planning that goes beyond money—trusts, family well-being, and legacy strategies to help future generations flourish.   , 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.

Counting Down, Counting Up, Flourishing: Part 4 of 4

Discover how the One Big Beautiful Bill Act reshapes Qualified Opportunity Zones, estate planning rules, and tax strategies for investors.   , 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.

Qualified Opportunity Zone (QOZ) Planning Strategies Post OBBBA

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.

North Carolina v. Kaestner: The Recent US Supreme Court Case on State Fiduciary Income Tax

The new SECURE Act provides tailored treatment for special needs and disabled beneficiaries. Learn how the SECURE Act impacts these special beneficiary categories. , 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.

American College of Trust and Estate Counsel

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