California Lawyers Association Trusts Podcasts

An overview of how wealth planners and T&E practitioners can comply with the proposed anti-money laundering rules of the Corporate Transparency Act. 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 b…

An overview of proposed regulations to the SECURE Act, and the critical T&E tax court cases of Levin, Smaldino, and Connolly. 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, in…

Celebrating 200 podcasts, two ACTEC leaders discuss issues and forces shaping the future of the practice and the ability of practitioners to impact lives. 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 professio…

The foundation of the global financial order is set for significant changes as demand for digital assets and cryptocurrencies upsets governments' reliance on the dollar. 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 o…

This Episode of “Trust Me” is Part 2 of a multi-episode series, which features an interview with Ryan Szczepanik and Ciarán O’Sullivan, the co-authors of the article: “When They Don’t Clap for Anti-SLAPP.” The article appeared in the California Trusts and Estates Quarterly, Volume 28, Issue 1, published in 2022 by the Executive Committee of the Tru…

Estate planning and family law attorneys share what to be aware of and some pitfalls when drafting premarital agreements and prenups. 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 ad…

Words of caution for trust fiduciaries, beneficiaries and residents; CA has liberal definitions of who is considered a resident and subjected to tax on trusts. 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 prof…

An overview of publicity rights, property rights, name, image, likeness (NIL), how they differ by states and what estate planners need to keep in mind. 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 professional…

This Episode of “Trust Me” is Part 1 of a multi-episode series, which features an interview with Ryan Szczepanik and Ciarán O’Sullivan, the co-authors of the article: “When They Don’t Clap for Anti-SLAPP.” The article appeared in the California Trusts and Estates Quarterly, Volume 28, Issue 1, published in 2022 by the Executive Committee of the Tru…

ACTEC Law Journal Editor shares insights on the publication process, the contributions of the student editors, and the importance of the journal to T&E law. 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 profess…

Recommendations for what principals of investment strategies and what to keep in mind regarding carried interest of private equity and hedge funds. 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 be…

Tips for financial and estate planning professionals working with transgender clients to their legal name and/or gender marker, identify documents, and powers of attorney. 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…

An overview of ACTEC’s resources for professionals and how it impacts the legal profession, legislation and the law by Past-President John A. Terrill II. 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 profession…

ACTEC Fellow Ronald Aucutt shares his 2021 top estate planning developments and what estate planners should be aware of regarding tax changes and court decisions. 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 p…

This Episode of “Trust Me” features an interview with Josh Yager, co-author of the article “How Much is Too Much? Trustee Compensation and an Analysis of California Rules of Court, Rule 7.776.” The article appeared in the California Trusts and Estates Quarterly, Volume 27 issue 1, published by TEXCOM in 2021. Our conversation takes us on a deep div…

Practical questions that estate planning lawyers should ask when evaluating the value of irrevocable trusts when circumstances have changed. 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 prac…

Expert lawyers discuss the use of electronic signatures and remote notarization in recent Pennsylvania decisions affecting its legal use in wills and documents. 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 pro…

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. 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 pr…

By © 2022 The American College of Trust and Estate Counsel

Trust and estates experts discuss recent IRS Chief Counsel Advice’s impact on difficult to value assets in Grantor Retained Annuity Trusts (GRAT). 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 bes…

Vulnerable elders too often fall victim to predators who marry them for financial gain. But how should we balance the fundamental right to marry and enjoy companionship with protecting elders from financial abuse? Our guest Ellen McKissock shares her perspective on predatory marriage, including the case that got her thinking about this subject and …

A trust and estate expert explains the complexities and ins and outs of IRS Code Section 678, beneficiary defective inheritor trusts BDITs, and beneficiary deemed owner trusts BDOTs. 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. …

Does infidelity void a premarital agreement? A law professor discusses adultery provisions, infidelity clauses, and no-fault divorce as public policy. 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…

An explanation and examples of spousal support in premarital agreements, especially helpful in states that litigate fault in divorce and tie it to alimony. 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 professi…

ABA RPT Law Journal author offers an overview on new article “Conflicts of Laws and the Transitivity of the ‘Relation-Back’ of Special Powers of Appointment.” 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 profe…

Our guests for this episode are two former IRS Estate and Gift Tax Attorneys, Eva Wolf and Michael Perlmutter. Eva and Michael will discuss the general audit process for Estate and Gift Tax returns. They will also cover common mistakes made based on their extensive experience in auditing hundreds of these returns. About Our Guests: Eva Wolf is curr…

Litigation can be costly. Understand the special considerations attorneys should be aware of when reviewing trust accounting to avoid litigation. 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…

A review of the rules, probate and estate administration exceptions to avoid issues regarding self-dealing transactions between a foundation and a donor. 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 profession…

An overview of non-fungible tokens, NFT, for estate planning professionals including creation, management, and protection. 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, insig…

Our guest for this episode, Terrence M. Franklin, shares an incredible story of a Last Will and Testament from 1846 that played a very important role in his family history. He hopes that telling this story can help bend the arc of history towards justice. About Our Guest: Terrence M. Franklin is a partner at Los Angeles based firm Sacks Glazier Fra…

A review of changes to Tennessee trust laws that make the state a desirable trust jurisdiction, streamlined trust statutes, and made it difficult for creditors. 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 pro…

An overview of the uses of exculpatory clauses in estate planning, enforceability under state law and advice for litigators. 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, ins…

Understand how well drafted beneficiary trusts can go wrong under IRS Code Section 678 and how to avoid pitfalls from a T&E expert. 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 advi…

ACTEC proposes a major update to a 40-year-old IRS Code 6166 that provides estate tax deferral for family businesses but has aged poorly. 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 practic…

In this month’s episode of Trust Me! we interview Chelsea Suttmann and Melissa Karlsten, authors of a recent article entitled “Advanced Planning—A Decade in Review: What Have We Learned Over the Last Decade and Where Are we Headed?” The article appeared in Volume 27, Issue 1 of the California Trusts and Estates Quarterly published by the Trusts and…

Expert discusses proposed legislation that retroactively takes aim at the tax benefits of QSBS and offers estate planning suggestions to prepare. 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…

Florida lawyers discuss strategies for preserving inherited retirement plan assets and address uncertainties related to state laws and the SECURE Act. 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…

A review of asset protection code in Wyoming, Wyoming’s Uniform Trust Code, and how it compares to other states.A review of asset protection code in Wyoming, Wyoming’s Uniform Trust Code, and how it compares to other states. The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers i…

In writing or performing, it is important to know your audience. In probate litigation, your audience is often the judicial officer presiding over the case. In this podcast, we sit down with Judge David J. Cowan to get his view on some key topics in handling contested probate proceedings. First, we explore the subject of pleadings and crafting a pe…

Laws governing creditor rights vary from state to state. Understand the differences in trust provisions and corresponding effects against creditor claims. 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 professio…

Insights into the capital structure and risk/reward of SPAC investing along with estate planning advice for potential valuation issues, the applicability of section 2701, and the use of GRATs with these assets. The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United S…

Understanding the tax court’s decision of publicity rights in the Michael Jackson estate and applying business estate planning techniques to postmortem publicity rights. 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 o…

Practical advice from a tech-savvy lawyer for law firms migrating software and data to a cloud server. 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 o…

An update on electronic wills, remote witnessing, and notarization legislation in Illinois. The act because law on July 26, 2021. 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…

The trustee is in the driver’s seat in how a trust is administered, deciding when and how assets will be allocated. Parents who create trusts to benefit their children often pick one or more of them to serve as trustee. The beneficiaries become unhappy with what the trustee is doing or failing to do. A lawyer hired by the beneficiaries may file a p…

An overview of NFTs, non-fungible tokens, how they work and what do estate planning professionals need to know. 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 com…

Experts discuss what trustees and fiduciaries need to know regarding cryptocurrency regulation. 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 subje…

The COVID pandemic caused many states to accelerate their laws regarding electronic wills. Learn what’s working and what’s not. 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, …

An overview of ACTEC’s recommendations to revise IRC Section 6166, which hasn’t been updated in 40 years. 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 commentar…

An overview of the Organization for Economic Co-operation and Development, OECD, report and debate on inheritance tax. 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 …