Qualified Charitable Distributions (QCD) from IRAs
Release Date: 04/29/2025
Loss of the Portability Election: Estate of Rowland v. Commissioner
ACTEC Trust & Estate Talk
Portability can be a powerful tool—until it isn’t. In this new ACTEC Trust and Estate Talk episode, we break down Estate of Rowland v. Commissioner and how an incomplete estate tax return cost the surviving spouse $3.7 million in DSUE. Learn what went wrong, why the relaxed reporting rules didn’t apply, and the key steps practitioners should take to safeguard a valid portability election. , 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...
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Gift Tax Blunders: Common Mistakes on Form 709
ACTEC Trust & Estate Talk
Common Form 709 mistakes can trigger costly GST and gift-tax consequences. ACTEC experts explain how to spot and fix DSUE, GST allocation, and gift-splitting errors. , 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 subjects that affect the profession and clients. Learn more in this podcast.
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Gift Tax Returns: Planning, Ethics, and Best Practices
ACTEC Trust & Estate Talk
Learn about Form 709-NA, e-filing updates, gift splitting, digital assets, and disclosure rules in this ACTEC podcast on gift tax returns. , 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 subjects that affect the profession and clients. Learn more in this podcast.
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A Trustee's Perspective on Trust-Owned Life Insurance
ACTEC Trust & Estate Talk
Learn key considerations for trustees managing Irrevocable Life Insurance Trusts (ILITs) and how to navigate grantor rules and withdrawal rights. , 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 subjects that affect the profession and clients. Learn more in this podcast.
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Your Charitable Income Tax Breaks Are Changing in 2025 and 2026
ACTEC Trust & Estate Talk
Learn how 2025–2026 tax changes impact charitable deductions, DAFs, and SALT limits, plus smart year-end giving and IRA gift strategies. , 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 subjects that affect the profession and clients. Learn more in this podcast.
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Taxation of Foreign Non-Grantor Trusts
ACTEC Trust & Estate Talk
Learn how U.S. tax rules affect foreign non-grantor trusts and discover key strategies for cross-border estate planning and compliance. , 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 subjects that affect the profession and clients. Learn more in this podcast.
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How Artificial Intelligence (AI) Is Redefining Publicity Rights
ACTEC Trust & Estate Talk
Artificial Intelligence is redefining publicity rights. From ABBA’s “ABBAtars” to AI voice cloning and estate planning battles, the legal landscape is shifting fast. ACTEC Fellows discuss the challenges and their implications for legacy planning. , 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 subjects that affect the profession and clients. Learn more in this podcast.
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Qualified Business Income (QBI) Deductions Post-OBBBA
ACTEC Trust & Estate Talk
Learn how the One Big Beautiful Bill Act changes the Qualified Business Income (QBI) Deduction, expanding phase-in ranges and tax planning opportunities. , 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 subjects that affect the profession and clients. Learn more in this podcast.
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How the OBBBA Impacts Qualified Small Business Stock (QSBS)
ACTEC Trust & Estate Talk
Explore OB3 Act changes to QSBS rules, including the new $75M limit, $15M exclusion, and strategies to maximize tax savings for founders and investors. , 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 subjects that affect the profession and clients. Learn more in this podcast.
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Qualified Opportunity Zone (QOZ) Planning Strategies Post OBBBA
ACTEC Trust & Estate Talk
Discover how the One Big Beautiful Bill Act reshapes Qualified Opportunity Zones, estate planning rules, and tax strategies for investors. , 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 subjects that affect the profession and clients. Learn more in this podcast.
info_outlineAn expert shares how Qualified Charitable Distributions (QCDs) from IRAs can reduce taxable income, satisfy RMDs, and maximize charitable giving for those 70½+.
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 subjects that affect the profession and clients. Learn more in this podcast.