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 CLE program covers the most recent changes affecting IRS information reporting, with emphasis o...
Part 2 - This program will continue the discussion from Part 1 focusing specifically on cross?examin...
This companion program to Part 1 goes deeper into the rhetorical power of Shakespeare, emphasizing h...
Evidence Demystified Part 2 covers key concepts in the law of evidence, focusing on witnesses, credi...
Explore the transformative potential of generative AI in modern litigation. “Generative AI for...
In this course, Dr. Carlson will present a broad overview of what scientific research has discovered...
This session highlights the legal and compliance implications of divergences between GAAP and IFRS. ...
This program explores listening as a foundational yet under-taught lawyering skill that directly imp...
This presentation examines how “sense memory,” a core acting technique, can help lawyers...
This presentation provides an overview of copyright law particularly as it applies to music. The pre...