Webinars

Estate planners often worry about minimizing or avoiding estate taxation at death, but gift taxation must be considered when making transfers during lifetime. Smaller gifts can avoid gift taxation due to the gift tax annual exclusion, which…
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Spousal Lifetime Access Trusts (“SLATs”) are ubiquitous in estate planning. As clients plan to use the exemption before it is reduced by half in 2026, the issue of access to SLAT assets is key. Those with sufficient wealth may avoid any…
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Estate planners often worry about minimizing or avoiding estate taxation at death, but gift taxation must be considered when making transfers during lifetime. Smaller gifts can avoid gift taxation due to the gift tax annual exclusion, which…
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Who should you name as a trustee of your trusts and why is this so important to the tax and legal results of your trust and overall estate plan? When should you use an institutional trustee, family trustee, or independent trustee, and what…
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What are “powers of appointment?” What are the different types of powers of appointment? Why are these such powerful tools in estate and trust planning? How, when and why should the be used?
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The Heckerling Institute on Estate Planning is the country’s largest and leading conference for estate planners, attorneys, trust officers, accountants, financial planners, insurance advisors, and wealth management professionals. …
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Each InterActive Legal practice system provides subscribers with the ability to draft at least one type of “irrevocable trust.” All systems contain the standard Irrevocable Trust, which can serve multiple purposes, and will be the primary…
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What are tax reimbursement clauses in trusts? What are and what the benefit of having them included in a grantor trust? How might they help you financially if you are creating or have a grantor irrevocable trust? What are some of the…
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When and why might an irrevocable trust make a loan to a beneficiary or the grantor who created the trust? Why would a trustee want to make loans from a trust to a beneficiary? What are the financial and tax consequences? What are the…
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What are some of the common ways to slice and dice trustee functions? Historically a trust typically had one position, a trustee. But modern trusts might include a bevy of different trustee or trustee-like functions including: General…
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