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. 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.

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. 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.

Learn about Form 709-NA, e-filing updates, gift splitting, digital assets, and disclosure rules in this ACTEC podcast on gift tax returns. 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.

Learn key considerations for trustees managing Irrevocable Life Insurance Trusts (ILITs) and how to navigate grantor rules and withdrawal 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 offers professionals best practice advice, insights, and commentary on subjects that affect the profession and clients. Learn more in this podcast.

Learn how 2025–2026 tax changes impact charitable deductions, DAFs, and SALT limits, plus smart year-end giving and IRA gift strategies. 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.

Learn how U.S. tax rules affect foreign non-grantor trusts and discover key strategies for cross-border estate planning and compliance. 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.

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. 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.  

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.

Explore OB3 Act changes to QSBS rules, including the new $75M limit, $15M exclusion, and strategies to maximize tax savings for founders and investors. 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.

Discover how the One Big Beautiful Bill Act reshapes Qualified Opportunity Zones, estate planning rules, and tax strategies for investors. 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.

Explore the One Big Beautiful Bill Act of 2025 (OBBBA)—sweeping tax law changes on estate, gift, and charitable deductions—in Pt. 1 of a series of podcasts. 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.

Explore estate planning that goes beyond money—trusts, family well-being, and legacy strategies to help future generations flourish. 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.

In our journey to personal flourishing, we explore powerful life lessons—like savoring the moment, practicing gratitude, letting go of grudges, prioritizing what matters, and even taking bold risks. Packed with stories, research, and timeless wisdom, this episode will inspire you to live more fully—one moment at a time. 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.

Discover how positive psychology intersects with estate planning in Steve Akers’ 2025 Trachtman Lecture. Part 1 explores PERMA and key wellness insights. 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.

Explore how positive psychology and trust planning intersect in Steve Akers’ “Counting Down, Counting Up, Flourishing” Trachtman Lecture preview. 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.

Explore 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.

How do Sections 2701–2704 impact family wealth planning? Discover key traps, safe harbors, and IRS challenges in this expert ACTEC discussion. 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.

Understand IRC Chapter 14 rules, Sections 2701–2704, and key estate planning strategies to avoid tax pitfalls in family wealth transfers. 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.

Discover how top-tier client service and smart tools like Calendly, Zapier, and TextExpander can transform your law firm’s client experience. 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.

An 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.