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...
The False Claims Act continues to be the federal Government’s number one fraud fighting tool. ...
The CLE program expands on the artistic techniques that make stories resonate, including tempo, sens...
Designed for attorneys without formal accounting training, this course provides a clear, practical f...
“Maybe I drink more than I should, but it isn’t affecting my life-I’m ‘High-...
Evidence Demystified Part 2 covers key concepts in the law of evidence, focusing on witnesses, credi...
This presentation explores courtroom staging—how movement, spatial awareness, posture, and pre...
This attorney-focused training provides deeper insight into GAAP’s framework and its legal app...
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 ...