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Business Entity Income Tax: Regulatory Rigidity Versus Flexibility
Episode 89
An explanation of the rigidity and flexibility of different business entities: C corporations, S corporations, partnerships and LLCs by tax experts.
…6 years, 7 months ago
S Corporation Death Traps
Episode 88
What happens when the principal shareholder of an S corporation dies? Solutions are discussed by estate planning experts.
The American College of Tru…
6 years, 7 months ago
Levitan v. Rosen Case
Episode 87
Are trusts considered marital property? A review of the Levitan v. Rosen and Pfannenstiehl v. Pfannenstiehl cases offer considerations when drafting…
6 years, 8 months ago
The Life Insurance Transfer for Value Rule After the 2017 Tax Reform Act
Episode 86
What is the Life Insurance Transfer for Value Rule and how has it been changed following the Tax Reform Act? An expert on the topic explains what you…
6 years, 8 months ago
Update of Asset Protection Trust Litigation
Episode 85
A review of recent asset protection trust court cases - Wacker, Campbell, Cyr and Rensin - and offers the lessons learned from the rulings.
The Ameri…
6 years, 8 months ago
Self-Settled Spendthrift Trusts
Episode 84
Understand how to minimize the risks and avoid fraudulent transfer rulings with creating self-settled spendthrift trusts.
The American College of Tru…
6 years, 8 months ago
The New Illinois Trust Code
Episode 83
An overview of the new Illinois Trust Code, which is based on the Uniform Trust Code, by a veteran member of the task force.
The American College of …
6 years, 9 months ago
Deemed Realization of Gains on Gratuitous Transfers
Episode 82
A discussion of ACTEC's report provided to the US government on proposals to tax the deemed realization of gain on gratuitous transfers of appreciate…
6 years, 9 months ago
Qualified Opportunity Funds and Opportunity Zones
Episode 81
A deep dive into the benefits and concerns of Qualified Opportunity Funds and Opportunity Zones proposed regulations.
The American College of Trust a…
6 years, 9 months ago
The SECURE Act
Episode 80
Understand the impacts of the SECURE Act and how it may affect non-spouse beneficiaries of retirement accounts.
The American College of Trust and Est…
6 years, 9 months ago