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.
An explanation of the rigidity and flexibility of different business entities: C corporations, S corporations, partnerships and LLCs by tax experts.
What happens when the principal shareholder of an S corporation dies? Solutions are discussed by estate planning experts.
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.
Are trusts considered marital property? A review of the Levitan v. Rosen and Pfannenstiehl v. Pfannenstiehl cases offer considerations when drafting of marital property provisions in trust documents.
What is the Life Insurance Transfer for Value Rule and how has it been changed following the Tax Reform Act? An expert on the topic explains what you need to know.
Prepared by ACTEC Academic Fellow Gerry W. Beyer
A review of recent asset protection trust court cases - Wacker, Campbell, Cyr and Rensin - and offers the lessons learned from the rulings.
Understand how to minimize the risks and avoid fraudulent transfer rulings with creating self-settled spendthrift trusts.
Understand how to plan and manage your digital assets such as photos, email accounts and passwords during life and in your estate documents.