ACTEC has issued a statement regarding recent events stoking civil unrest, delineating the College’s position and commitment to the renouncement of racism in all its forms.
Small business owners need to plan for the transition of their company in their estate plan. Learn about the impact of state laws, multiple beneficiaries, how to plan for estate taxes and more.
An overview of how Charitable LLCs can be used legitimately and possibly abused when pushed too far.
The ACTEC Law Journal Spring/Summer 2020 publication -- the third issue of Volume 45 is now available in the ACTEC Store!
A trust and estate expert discusses charitable gift agreements and the necessary preparation for negotiating and drafting an agreement to protect the client, whether representing a charity or a donor.
ACTEC 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.
Proposed Regulations on Income Tax Regulations (26 CFR part 1) under sections 67 and 642 of the Internal Revenue Code (June 22, 2020)
Learn the role of positive psychology and communication when creating your estate plan and leaving assets to family and beneficiaries.
Estate planning lending techniques including a Graegin loan, GRAT, IDGT, and life insurance premium financing.
Estate planning experts discuss the gifting risks for moderate estates that want the flexibility to access assets in the future.