Family-Owned Business and Internal Revenue Code Chapter 14 | Pt 3 of 3
Release Date: 05/27/2025
Trump Accounts (IRC §530A): Estate, Tax, and Wealth Planning Considerations
ACTEC Trust & Estate Talk
Analysis of Trump Accounts under Section 530A, including eligibility, contribution limits, gift tax concerns, IRA conversion rules, and comparison to Section 529 plans. , 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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Estate Planning Considerations in Community Property States Relating to Retirement Accounts
ACTEC Trust & Estate Talk
Explore how community property laws shape IRAs, 401(k)s, beneficiary designations, and spousal rights in retirement account estate 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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When Parents Get Involved: Ethical Risks in Estate Planning and Divorce Prep
ACTEC Trust & Estate Talk
When parents join prenup or divorce planning, ethical risks follow. ACTEC Fellows explore privilege, conflicts, and protecting the attorney-client relationship. , 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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Useful but Overlooked Trusts: A Planner’s Guide to When and How to Use Them
ACTEC Trust & Estate Talk
Explore overlooked trusts—including HEETs, alimony, voting, and blind trusts—and when estate planners should use them to address complex client needs. , 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 Cultural Awareness Improves Estate Planning Outcomes
ACTEC Trust & Estate Talk
How cultural awareness improves estate planning outcomes, with insights on the racial wealth gap and strategies for more effective, inclusive client guidance. , 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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Planning for a Diverse Family: Cultural Competence Within the Model Rules of Professional Conduct
ACTEC Trust & Estate Talk
Cultural competence in estate planning and how the ABA Model Rules guide ethical, inclusive client representation. , 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 Income Tax Charitable Deductions Are Different in 2026
ACTEC Trust & Estate Talk
Learn how the 2026 tax law changes impact charitable deductions, SALT limits, and QCD planning—especially for donors over age 70½ and high-income taxpayers. , 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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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.
info_outlineExplore Sections 2704(a) & (b) and their impact on family-limited partnerships, valuation, and estate planning under Chapter 14.
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.