American College of Trust and Estate Counsel - ACTEC

08/25/2026

August is —a good reminder that creating or updating an estate plan involves more than deciding who receives your assets.

What’s the difference between a will and a trust? Do you need one, the other—or both? And how do beneficiary designations, powers of attorney, and healthcare directives fit into the picture?

This Estate Planning Essentials video explains how wills and trusts serve different purposes and can work together as part of a comprehensive estate plan. Watch “Will vs. Trust: Which Estate Planning Option Is Right for You?”

Learn the differences between wills and trusts, how probate works, and why revocable trusts, powers of attorney, and healthcare directives matter.

08/24/2026

ACTEC is pleased to welcome Jennifer Briggs, MBA, CAE, IOM, as the College’s next Executive Director, effective September 9, 2026.

Jennifer brings more than two decades of association leadership experience and will succeed Deborah McKinnon, who is retiring after 17 years of outstanding service to ACTEC.

Read the announcement and learn more about this important leadership transition.

ACTEC announced today that Jennifer Briggs, MBA, CAE, IOM, has been appointed Executive Director of the College, effective September 9, 2026

08/20/2026

Moving to a retirement community is a big decision—and there’s a lot more to consider than location and amenities.

In this new ACTEC Estate Planning Essentials video, learn what to consider when comparing independent living, assisted living, memory care, and skilled nursing communities. The discussion covers how levels of care affect costs, questions to ask before moving in, what to look for in admission contracts, and potential red flags that could create unexpected obligations for family members.

Planning ahead and understanding the fine print can help families make more informed decisions about this important transition.

Watch the full video!

Learn what to consider before moving to a retirement community, including levels of care, costs, contracts, power of attorney, and potential legal red flags.

08/18/2026

August is Make a Will Month—and it’s also the time of year when many parents are sending their kids off to college.

If your child has turned 18, there’s another milestone to think about: they are now a legal adult. That means parents may no longer automatically have the authority to make medical decisions, access health information, or handle certain financial matters on their behalf. Before they head to campus—or out into the world—take some time to discuss the estate planning documents every young adult should consider.

Learn what documents families should discuss and prepare in ACTEC’s Estate Planning for a College Student or Young Adult.

Understand what documents you should discuss and prepare for your college-bound and young adult when they turn 18, a legal adult.

08/11/2026

Irrevocable trusts are designed to provide certainty—but what happens when circumstances change?

This episode explores when an irrevocable trust can be modified, the importance of a trust's material purpose, and how courts evaluate whether a proposed change honors—or undermines—the settlor's original intent.

Learn the differences between judicial and non-judicial trust modifications, the role of the Uniform Trust Code, and practical lessons from real court cases that every trust and estate practitioner should understand.

Listen now!

08/04/2026

Serving as an executor or trustee is an honor—but it can also come with unexpected personal liability. Learn when executors, trustees, and even beneficiaries may be personally liable for unpaid estate taxes. She shares lessons from recent court decisions and practical steps fiduciaries can take to reduce their risk.

Whether you advise fiduciaries or serve in that role yourself, this episode offers valuable guidance on avoiding costly mistakes.

Can executors be personally liable for unpaid estate taxes? Learn how fiduciaries and transferees can reduce risk and avoid costly mistakes.

07/28/2026

New final regulations provide long-awaited guidance on Section 2801 and the tax implications of receiving gifts or bequests from certain individuals who have given up U.S. citizenship or long-term residency. Learn who qualifies as a covered expatriate, when the Section 2801 tax may apply, how trusts are treated, Form 708 filing requirements, key exceptions, and the uncertainty that remains for some transfers made between 2008 and 2025.

Listen to “Section 2801 Final Regulations: Tax on Gifts From Expatriates” to learn more.

Learn how Section 2801 final regulations affect gifts and bequests from covered expatriates, including tax rules, trusts, Form 708, and key exceptions.

07/21/2026

When a grantor trust generates taxable income, who should pay the tax—and when should reimbursement be considered?
This episode explores the tax rules, drafting considerations, recent IRS guidance, and state law differences that every estate planning attorney should understand. Learn more in this podcast.

Learn when grantor trusts can reimburse income taxes, key IRS rules, state law differences, and planning strategies for estate planners.

07/14/2026

When a bypass trust was created but never funded, is it too late to fix the mistake? In this episode of ACTEC Trust and Estate Talk, we explore practical legal theories that may help reconstruct an unfunded bypass trust years after the first spouse's death—or even after the surviving spouse has passed away. The discussion covers state law remedies, constructive trusts, tracing assets, tax consequences, basis adjustments, and key considerations for estate and trust administration.

Listen now to learn about the options that may be available when this common estate planning problem lands on your desk.

Learn how to address an unfunded bypass trust after death, including legal theories, tax implications, and practical strategies for estate and trust administration.

07/09/2026

Choosing between a will and a trust is one of the most important estate planning decisions you'll make. In this Estate Planning Essentials video, ACTEC Fellows explain the key differences between wills and trusts, how probate works, and why many families benefit from having both as part of a comprehensive estate plan.

Watch to learn how proper estate planning can help avoid probate, what happens if you become incapacitated, and why powers of attorney and healthcare directives are essential parts of your estate plan.

Learn the differences between wills and trusts, how probate works, and why revocable trusts, powers of attorney, and healthcare directives matter.