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.
Whether from poor drafting, conflicting case law, or simply the amounts in dispute, certain key cont...
Synthetic identity fraud creates a significant legal and compliance challenge for professionals by c...
Part II builds on the foundation established in Part I by examining how classical rhetorical styles ...
Large World Models (LWMs)— the next generation of AI systems capable of generating...
Tailored for attorneys, this training demystifies EBITDA and contrasts it with GAAP- and IFRS-based ...
This attorney-focused program reviews upcoming Nacha rule changes for 2026 with emphasis on legal ob...
This Shakespeare?inspired program illustrates how Shakespearean technique can enrich courtroom advoc...
This course breaks down GAAP’s ten foundational principles and explores their compliance impli...
Attorneys will receive a comparative analysis of GAAP and IFRS with emphasis on cross-border legal c...
This presentation examines how “sense memory,” a core acting technique, can help lawyers...