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What Estate Planners Need to Know About Social Security, Medicare, and the Self-Employment Tax

Social Security and Medicare, the federal and state income taxation of Social Security, the ability of dependents to receive those benefits, self-employment tax and more in this podcast.

Transferring Assets to a Minor Child

Find out more about how to transfer assets to minor children, the Uniform Transfers to Minors Act (UTMA), 529 plans, naming a caregiver for a minor child in a Will and more from Fellows of The American College of Trust and Estate Counsel, ACTEC.

Judicial Notice of Facts and Judicial Notice of Law

ACTEC Fellows explain the impact of judicial notice of facts and judicial notice of law surrounding evidence and litigation of trusts and estates.

Lay Witness Opinion Testimony

The ins and outs of lay witness option testimony. A discussion of evidentiary issues surrounding lay people and Federal Rules of Evidence.

Intrafamily Business Sales and Loans

What to keep in mind when dealing with intrafamily business transactions, sales, and loans to avoid the scrutiny they receive from the IRS and the courts.

A Child's Right to Information When a Parent Dies

What are your rights to information in a Will after the death of your parent or relative? Do you need a lawyer? Do you have to accept the bequeathed item? Learn the answers to these questions and more in this short video.

Top Ten Estate Planning and Estate Tax Developments of 2019

ACTEC Fellow Ronald D. Aucutt offers his "top ten" developments in estate planning, including valuation, the power to tax, calculation of tax, income tax deductions, retirement planning, and wills.

Business Entity Income Tax: Regulatory Rigidity Verses Flexibility

An explanation of the rigidity and flexibility of different business entities: C corporations, S corporations, partnerships and LLCs by tax experts.

S Corporation Death Traps

What happens when the principal shareholder of an S corporation dies? Solutions are discussed by estate planning experts.

Coordinating Beneficiary Designations with the Overall Estate Plan

Assets such as life insurance, annuities, pension plans, 401ks and IRAs have beneficiary designation forms as part of the set-up process. ACTEC Fellows explain what you need to know about coordinating beneficiary designations with your overall estate plan.

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