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.
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.
A discussion of The Uniform Law Commission’s new Electronic Wills Act from ACTEC Fellows that chaired the drafting committee.
An explanation of how Medicare benefits work, especially Medicare Parts A, B, D, disability requirements and the penalties associated with not enrolling on time.
Understanding the pitfalls and tax traps when donating from an IRA to a charity under the SECURE Act. An explanation of how Charitable Remainder Trusts (CRTs) and charitable giving has changed.
The new SECURE Act provides tailored treatment for special needs and disabled beneficiaries. Learn how the SECURE Act impacts these special beneficiary categories.
Conduit and accumulation trusts have changed under the SECURE Act. Learn how to mix and match under the new law.
Understanding the SECURE Act’s impact on common estate planning issues such as naming surviving spouses and adult children as beneficiaries.