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Qualified Business Income (QBI) Deductions Post-OBBBA

ACTEC Trust & Estate Talk

Release Date: 09/23/2025

What to Do When a Bypass Trust Was Never Funded show art What to Do When a Bypass Trust Was Never Funded

ACTEC Trust & Estate Talk

Learn how to address an unfunded bypass trust after death, including legal theories, tax implications, and practical strategies for estate and trust administration. , 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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Federal and State Estate Tax Apportionment: Planning Pitfalls and Best Practices show art Federal and State Estate Tax Apportionment: Planning Pitfalls and Best Practices

ACTEC Trust & Estate Talk

Estate tax apportionment isn't always straightforward. Learn how federal and state rules affect beneficiaries and how to avoid planning pitfalls. , 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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Using AI for Document Review: Getting Started for Trust and Estate Attorneys show art Using AI for Document Review: Getting Started for Trust and Estate Attorneys

ACTEC Trust & Estate Talk

Learn how estate planning attorneys can use AI for document review, trust analysis, client intake, and drafting assistance while maintaining professional judgment and confidentiality. , 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 With Directed Trusts show art Planning With Directed Trusts

ACTEC Trust & Estate Talk

Learn how directed trusts divide trustee responsibilities, the role of trust protectors, and how modern trust design creates flexibility in estate planning while maintaining effective trust administration. , 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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Designing the Modern Single-Family Office: Classic Structure vs. Profits Interest show art Designing the Modern Single-Family Office: Classic Structure vs. Profits Interest

ACTEC Trust & Estate Talk

Learn how modern single-family offices are structured, including classic and profits interest models, tax efficiency, governance, and investment management. , 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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Modern Family Offices and Private Trust Companies: A Creative Use of Purpose Trusts show art Modern Family Offices and Private Trust Companies: A Creative Use of Purpose Trusts

ACTEC Trust & Estate Talk

Modern family offices, private trust companies, and purpose trusts: governance, tax considerations, and legacy planning strategies for ultra-high-net-worth families. , 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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The Family Office Landscape: Overview of Models, Services, and Options show art The Family Office Landscape: Overview of Models, Services, and Options

ACTEC Trust & Estate Talk

Explore family office models, services, and key planning considerations for ultra-high-net-worth families, from single-family offices to MFOs. , 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 to Build Inclusive Workplaces: Practical Strategies for Neurodiversity and Culture Change show art How to Build Inclusive Workplaces: Practical Strategies for Neurodiversity and Culture Change

ACTEC Trust & Estate Talk

Explore Part 3 of the Trachtman Lecture as Haley Moss shares practical strategies to build inclusive workplaces and support neurodiverse individuals. , 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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Neurodiversity in the Workplace: Barriers, Bias, and Belonging (Pt. 2 of 3) show art Neurodiversity in the Workplace: Barriers, Bias, and Belonging (Pt. 2 of 3)

ACTEC Trust & Estate Talk

Explore neurodiversity in the workplace—covering inclusion, underemployment, stigma, and why embracing different brains benefits everyone. (Part 2 of 3 of Trachtman Lecture) , 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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Neurodiversity: Leveling Up Our Perspective (Pt. 1 of 3) show art Neurodiversity: Leveling Up Our Perspective (Pt. 1 of 3)

ACTEC Trust & Estate Talk

Explore neurodiversity in Part 1 of the 3-part Annual Trachtman Lecture—challenging the idea of “normal,” redefining differences, and highlighting how every brain processes the world uniquely. , 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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More Episodes

Learn how the One Big Beautiful Bill Act changes the Qualified Business Income (QBI) Deduction, expanding phase-in ranges and tax planning opportunities.

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.