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.
This presentation provides a basic overview of AI governance in the United States for in-house attor...
Class action litigation presents significant legal and business challenges for employers and corpora...
New York City’s new Non-Primary Residence Property Surcharge—commonly known as the pied-...
As the largest purchaser of goods and services in the world, the United States Government requires f...
This program will discuss how to design and implement legally sound diversity, equity, and inclusion...
This course on trade secrets litigation provides real-world best practices through all key stages of...
This program provides trial attorneys with a thorough grounding in the three principal currency repo...
Adverse and derogatory information often has devastating effects on a contractor's ability to win co...
The practice of law places legal professionals under extraordinary and often chronic stress, making ...
Class action waivers in arbitration agreements remain enforceable, but a decade of U.S. Supreme Cour...