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.
In “Choosing the Right Business Entity,” I will walk through the issues that matter most...
Electronic information is a common feature of criminal investigations and prosecutions, both federal...
The landscape of global finance is undergoing a seismic shift as traditional assets migrate to the b...
This program provides attorneys with a foundational understanding of the name, image, and likeness (...
This program examines critical 2025-2026 developments in patent eligibility for software and AI inve...
In this second segment we will continue with our journey into the multiple elements of high-level ne...
This program examines the complex intersection of criminal convictions and immigration law under the...
This program provides attorneys with a practical and ethical framework for understanding and respons...
The “Chaptering Your Cross” program explains how dividing a cross?examination into clear...
This program examines mitigation strategies for white-collar defendants in the post-Booker sentencin...