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 examines attorneys’ ethical duties in managing electronically stored informat...
This ethics program examines common, but often avoidable, professional responsibility mistakes that ...
Many lawyers may not fully understand the Bar rules and ethical considerations regarding client repr...
This companion program to Part 1 goes deeper into the rhetorical power of Shakespeare, emphasizing h...
This course clarifies the distinction between profit and cash flow from a legal perspective. Attorne...
Evidence Demystified Part 1 introduces core evidentiary principles, including relevance, admissibili...
This CLE program covers the most recent changes affecting IRS information reporting, with emphasis o...
This continuing legal education (CLE) program highlights the intersection of lawyer wellness, alcoho...
This program focuses on overcoming the inner critic—the perfectionist, self?doubting voice tha...
Recent studies have shown that there has been a dramatic increase in impairment due to alcoholism, a...