The seminar will explore the advantages and disadvantages of a variety of trust strategies and other arrangements currently available to retirement plan owners who do not wish leave their retirement plans outright to their heirs at death. Trust strategies to be discussed include conduit trusts, accumulation trusts, and testamentary charitable remainder unitrusts. Charitable gift annuities and outright bequests to donor advised funds and private foundations comprise the other arrangements to which attention will be given. Each trust strategy and each other arrangement will be examined for use with each of the five types of eligible designated beneficiary and also with heirs who do not qualify as such.
Law firms across the country are rethinking traditional staffing models to stay competitive, reduce ...
This course clarifies the distinction between profit and cash flow from a legal perspective. Attorne...
Designed for attorneys without formal accounting training, this course provides a clear, practical f...
This presentation teaches attorneys how to deliver memorized text—especially openings and clos...
The False Claims Act continues to be the federal Government’s number one fraud fighting tool. ...
The Civil RICO framework allows individuals and businesses to pursue legal action for damages from a...
This course breaks down GAAP’s ten foundational principles and explores their compliance impli...
This CLE program covers the most recent changes affecting IRS information reporting, with emphasis o...
The direct examination presentation outlines how attorneys can elicit truthful, credible testimony w...
This companion program to Part 1 goes deeper into the rhetorical power of Shakespeare, emphasizing h...