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 companion program to Part 1 goes deeper into the rhetorical power of Shakespeare, emphasizing h...
This presentation teaches attorneys how to deliver memorized text—especially openings and clos...
Evidence Demystified Part 2 covers key concepts in the law of evidence, focusing on witnesses, credi...
Whether from poor drafting, conflicting case law, or simply the amounts in dispute, certain key cont...
Scam typologies help legal professionals by providing a framework to understand, identify, and preve...
This Shakespeare?inspired program illustrates how Shakespearean technique can enrich courtroom advoc...
The “Chaptering Your Cross” program explains how dividing a cross?examination into clear...
This CLE program covers the most recent changes affecting IRS information reporting, with emphasis o...
This program focuses on overcoming the inner critic—the perfectionist, self?doubting voice tha...
This course clarifies the distinction between profit and cash flow from a legal perspective. Attorne...