Trust Funding Options

Trust Funding Options

Author: The American College of Trust and Estate Counsel | ACTEC April 7, 2026 Duration: 7:57

Learn how fractional and pecuniary trust funding formulas impact taxes, asset allocation, and estate planning outcomes for beneficiaries.

The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights, and commentary on subjects that affect the profession and clients. Learn more in this podcast.


Each week, ACTEC Trust & Estate Talk brings a direct line to the forefront of wealth planning law and policy. This isn't abstract theory; it's grounded, practical discussion drawn from the deep expertise of The American College of Trust and Estate Counsel, a national association of roughly 2,400 peer-elected lawyers and law professors. You'll hear these leading professionals unpack the complexities of estate planning, probate, and trust law, translating dense subjects into clear, actionable insights. The conversations in this podcast focus on the evolving landscape that affects both practitioners and their clients, from legislative shifts and tax implications to nuanced ethical considerations and family dynamics. It’s a resource for staying current and refining your approach, offering a blend of strategic commentary and best-practice advice you can apply directly. Tune in for a thoughtful examination of the field, where each episode aims to deepen your understanding of the critical issues shaping trust and estate counsel today.
Author: Language: English Episodes: 100

ACTEC Trust & Estate Talk
Podcast Episodes
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Learn how the 2026 tax law changes impact charitable deductions, SALT limits, and QCD planning—especially for donors over age 70½ and high-income taxpayers. The American College of Trust and Estate Counsel, ACTEC, is a p…
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Portability can be a powerful tool—until it isn't. In this new ACTEC Trust and Estate Talk episode, we break down Estate of Rowland v. Commissioner and how an incomplete estate tax return cost the surviving spouse $3.7 m…
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Common Form 709 mistakes can trigger costly GST and gift-tax consequences. ACTEC experts explain how to spot and fix DSUE, GST allocation, and gift-splitting errors. The American College of Trust and Estate Counsel, ACTE…
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Duration: 13:22
Learn about Form 709-NA, e-filing updates, gift splitting, digital assets, and disclosure rules in this ACTEC podcast on gift tax returns. The American College of Trust and Estate Counsel, ACTEC, is a professional societ…