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 course provides a strategic roadmap for attorneys to transition from administrative burnout to ...
If there is one word we heard during our journey through the pandemic and continue to hear more than...
The direct examination presentation outlines how attorneys can elicit truthful, credible testimony w...
This CLE program examines attorneys’ ethical duties in managing electronically stored informat...
This attorney-focused program reviews upcoming Nacha rule changes for 2026 with emphasis on legal ob...
Part II builds on the foundation established in Part I by examining how classical rhetorical styles ...
Recent studies have shown that there has been a dramatic increase in impairment due to alcoholism, a...
Effective data privacy and artificial intelligence governance programs do not happen by accident. Th...
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Attorneys hopefully recognize that, like many other professionals, their lives are filled to the bri...