T&E Litigation - American College of Trust and Estate Counsel

The New Normal for Charitable Tax Planning

Exploring crucial aspects of charitable tax planning: contemporaneous written acknowledgments, qualified appraisals, and anticipatory assignment of income.

A Discussion of Ante-Mortem Probate

A law professor discusses updates in ante-mortem probate, aka pre-mortem probate, exploring benefits, risks, and state procedures in the evolving legal terrain.

Exploring conflicts of interest in trust and estate litigation, from joint representations to multi-generational complexities, navigating ethical challenges.

Navigating Unique Issues in the Settlement of Trust and Estate Disputes

Explore the complexities of settling trust & estate disputes, from representing unrepresented parties to recent legal cases.

Practical Considerations in Dealing with Incapacity

Estate planners discuss avoiding adult guardianships, assessing capacity, transitioning trustees, and addressing challenges in planning and litigation.

Steps a Lawyer Can Take to Identify, Understand, and Deal With a Client With Diminishing Capacity

Exploring legal responsibilities in identifying and managing client diminishing capacity, from cognitive decline to ethical considerations in legal practice.

Professional Responsibility Rules When Dealing With Clients Who Have Diminished Capacity

Law professor explores legal ethics of representing diminished capacity clients: insights on Model Rule 1.14, conflicts, confidentiality, and protective action.

Conflicts That Arise After Retention of a Client

Estate planning attorneys delve into examples of ethical dilemmas in client confidentiality amidst conflicts, exploring the legal cases and responsibilities.

The Hoensheid Case and the Assignment of Business Income for a Sale

A review of the Tax Court’s decision In the Hoensheild case on how a business’s income assignment may be treated during the sale of a company and legal nuances.

A New Decision on Adequate Disclosure of Gifts

Understand the taxpayer victory and tax court decision in Schlapfer v. Comm’r that strict compliance with adequate disclosure regulations may not be necessary.

Practical Considerations in Representing the (Un)Happily Married (Pt. 3 of 3)

An estate lawyer discusses tax traps, creative planning techniques, and practice tips for situations when trusts may be on the divorce balance sheet. Pt. 3 of 3

Practical Considerations in Representing the (Un)Happily Married (Pt. 2 of 3)

An estate lawyer shares how to analyze if trust assets might be on the table in divorce and how to review the history of the trust administration. Pt. 2 of 3

Practical Considerations in Representing the (Un)Happily Married (Pt. 1 of 3)

An estate lawyer offers eight questions to ask clients about trust assets to see what is vulnerable in divorce in Part 1 of 3 of this topic.

Best Practices for Virtual Court and Legal Proceedings

A litigation expert offers best practices for virtual hearings, online legal proceedings and guidance for navigating this relatively new environment.

Understanding the Kittler eWill Case in Pennsylvania

A Pennsylvania Fellows explains the issue of the case of Susan Kittler, who, during COVID in 2021, drafted a will and executed it using an electronic signature.

Hiring, Examining, and Being an Expert Witness

T&E experts offer their advice to lawyers and professionals when retaining an expert witness or determining if you want to be an expert witness in a court proceeding.

Supreme Court Rules on Bittner v. United States

Supreme Court ruling in Bittner v. United States, with input from ACTEC’s amicus brief, regarding the Bank Secrecy Act and Foreign Bank Account Reporting.

Lessons From Lisa Marie Presley’s Estate: Why Use a Corporate Trustee

Drama in the Estate of Lisa Marie Presley may be due to the absence of a corporate trustee. Understand the benefits of using an experienced corporate trustee.

Witness Depositions of Valuation Experts

An expert shares best practices for T&E attorneys when preparing for a valuation, taking the deposition, and defending the witness.

Unconscionability of Premarital Agreements – Pt 2 of 2

An estate lawyer explores case disputes of premarital agreements, aka post-nuptial agreements, based on unconscionability under the Uniform Premarital Act.

Unconscionability of Premarital Agreements – Pt 1 of 2

An estate lawyer explains the Uniform Premarital Act and the limitations of premarital agreements, aka post-nuptial agreements, based on unconscionability.

Understanding Funding Agreements

Learn key elements that should be included in funding agreements including five essential recommendations to help them stand up to court scrutiny.

Conflicts of Interest When Representing Fiduciaries

Tips for estate planners to avoid and understand potential conflicts of interest that can arise in representing fiduciaries.

Electronic Will Legislation in the US

A trust and estate expert advises extreme caution when using an e-will or electronic will. Understand why in this podcast.

Removal of Trustees

How do you remove a trustee? A review of what to expect, the standard of proof, grounds and the role of equity court determinations.

2022 Hot Topics in Trust and Estate Law

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

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

ACTEC Law Journal: Dedicated to Trust and Estate Topics for Nearly 50 Years

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.

Estate Planning Excellence: The American College of Trust and Estate Counsel

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.

Top Estate Planning and Estate Tax Developments of 2021

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 Interplay Between Trust Accounting and Statute of Limitations

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

Protecting Your Attorney’s Fees to Benefit Your Client and Yourself

A presentation of how to discuss legal fees and expenses during trust and estate litigation and guidance from courts on the matter.

Silent Trusts

What are the issues posed by silent trusts? Are designated representatives a solution to silent trusts? Learn more.

Trust Protectors

A discussion of the benefits and pitfalls of trust protectors from trust and estate experts.

Bitcoin Craze: Investment and Fiduciary Implications

What bitcoin investment considerations should estate planners study and what are the fiduciary responsibilities around those investments?

Charitable Giving: Remembering the Basics

This podcast offers a reminder of charitable giving basics, what to pay attention to, and takeaways from 2020 Tax Court cases on the topic.

Video Games and Money Laundering

A look into video games, online gaming, and how bad actors are using these platforms for money laundering in this evolving and fast moving industry.

Attorney-Client Privilege – Waivers and Exceptions

Learn from ACTEC trust and estate planning experts when attorney client privilege can be waived or except.

Litigation Issues in Buying and Selling Art

An expert on art law, Nicholas O’Donnell, offers his tips and questions to avoid litigation when selling or buying fine art.

Litigation Issues in Art Law

Tips that dealers, buyers, and collectors can use to determine their art’s provenance risk exposure.

How to Protect Inherited Assets from a Beneficiary’s Creditors in the Event of a Divorce

How to help clients structure trusts so that the inheritances to beneficiaries are protected in the event of a divorce.

Treasury and IRS’s Priority Guidance Plan

A recap of the Treasury Department and IRS’s Priority Guidance Plan for the 12 months from July 2020 through June 2021.

ERISA, Qualified Plans and Divorce

An explanation of beneficiary designations and income tax consequences related to ERISA and qualified plans during divorce.

Gifts to Married Beneficiaries Living in Community Property States

Gifts of assets, securities or cash to beneficiaries in community property states can be complicated. Here’s what you need to know.

Truth, Transparency, and the Right of Privacy | Part 3 of 3

The conclusion of “Truth, Transparency, and the Right of Privacy.” Duncan Osborne shares his views on balancing attorney-client privilege and an individual’s right to privacy.

Truth, Transparency, and the Right of Privacy | Part 2 of 3

Pt. 2 of Truth, Transparency, and the Right of Privacy. Duncan Osborne, a chair of the Financial Action Task Force, shares lessons learned from FATF.

Truth, Transparency, and the Right of Privacy | Part 1 of 3

“Truth, Transparency, and the Right of Privacy” – Part 1 – from Duncan Osborne, a chair of the FATF and past-president of ACTEC.

Truth, Transparency, and the Right of Privacy | Synopsis

A discussion of how truth, transparency, and an individual’s right to privacy affect attorney-client privilege and the law.

How DNA Testing is Shaking Up Estate Plans | DNA Testing for Inheritance

A discussion of the impact of DNA testing on inheritance, intestacy laws, surrogacy, and use of frozen embryos postmortem.

Enforcement of Charitable Donation Restrictions

An explanation of what donors need to consider when making a charitable donation to a nonprofit? What restrictions need to be thought through?

Ante-Mortem Probate as the Ultimate Will Contest Prevention Technique

What is ante-mortem probate? How does it differ from premortem probate and is it the ultimate will contest prevention technique?

The Ethics of Disclosure and Testimony by Estate Planners

A discussion of disclosure, attorney–client privilege, work-product doctrine, and what to keep in mind in the event of a will or trust contest.

Resolving Trustee Deadlocks | Resolving Trustee Disputes

What can you do when co-trustees disagree? How can you resolve trustee deadlocks? Learn more in this podcast.

Judicial Notice of Facts and Judicial Notice of Law

ACTEC Fellows explain the impact of judicial notice of facts and judicial notice of law surrounding evidence and litigation of trusts and estates.

Lay Witness Opinion Testimony

The ins and outs of lay witness opinion testimony. A discussion of evidentiary issues surrounding lay people and Federal Rules of Evidence.

Levitan v. Rosen Case

Are trusts considered marital property? A review of the Levitan v. Rosen and Pfannenstiehl v. Pfannenstiehl cases offer considerations when drafting of marital property provisions in trust documents.

Update of Asset Protection Trust Litigation

A review of recent asset protection trust court cases – Wacker, Campbell, Cyr and Rensin – and offers the lessons learned from the rulings.

The Impact of Tax Reform on Trusts After Divorce

The Tax Cut and Jobs Act had an enormous impact on existing trusts after divorce. Understand the impact and learn about ACTEC’s comments to the government and solutions to consider.

Depublication of the Special Needs Trust Case Scott v. McDonald

California Supreme Court depublishes Special Needs Trust Case Scott v. McDonald following Amicus Brief by ACTEC.

Marrying into Elder Abuse

Elder abuse by marrying to obtain wealth is on the rise. Understand the inadequate and new laws surrounding the issue.

The Unintended Consequences for Dynasty Trusts When Adoptions are not Recognized

A discussion of the impact of unintended consequences of adoption language in multi-generational and dynasty trusts.

The Ethical Hazards of Digital Assets

What trust and estate attorneys need to know to keep up with the advances in technology, especially in the area of digital assets is discussed by ACTEC Fellow John Rogers.

The Uniform Guardianship, Conservatorship, and Other Protective Arrangements Act

An explanation the Uniform Law Commission Act covering guardianship, conservatorship, power of attorney, protective arrangements, and guardianship of minors.

Litigation Issues Involving Children in Estate Planning

What happens when the governing trust or estate is embroiled in litigation with beneficiaries that are children or minors? Learn more about Guardian Ad Litem and other nuances in this podcast.

Elder Financial Abuse: The Crime of the 21st Century

As the tradition of the close-knit family generation vanishes in America an epidemic of elder financial abuse is sweeping the country. ACTEC Fellows discuss this complicated topic in this podcast.

Pre-Contest Planning

There are many techniques that may discourage challenges to your client’s estate planning documents, including steps the planner should take/avoid taking to assure client’s wishes are followed.

Hot Topics in Estate Planning

Forefront on everyone’s mind is the new Tax Act. And so, certainly, we want to talk a little about that, because it’s important, and it’s a very hot topic.

Privileged Communication in Estate Planning and Advising

How can estate planners keep privileged communication safe when working with other advisors and professionals? ACTEC Fellows tackle attorney-client privilege and privileged communication issues.

What should attorneys have in their Engagement Letters?

Engagement Letters or Engagement Agreements are an invaluable tool for attorney’s setting the stage for the representation and managing a client’s expectations. ACTEC Fellows discuss the ins-and-outs of effective agreements.

T&E Litigation - American College of Trust and Estate Counsel | ACTEC Foundation (2024)