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
The New Undue Influence [not-audio_url] [/not-audio_url]

Duration: 9:50
Law professors discuss the evolving landscape of undue influence in estate law, analyzing economic dynamics, legislative changes, and empirical findings. The American College of Trust and Estate Counsel, ACTEC, is a prof…
Government Regulation of Artificial Intelligence [not-audio_url] [/not-audio_url]

Duration: 8:50
Rapid growth of AI demands government regulation to safeguard against misuse of private data. Global efforts are underway to address this critical issue. The American College of Trust and Estate Counsel, ACTEC, is a prof…
AI-Related Practice Management Considerations for Law Firms [not-audio_url] [/not-audio_url]

Duration: 9:59
A discussion for law firms about how to incorporate AI in their practice management, including staff considerations, the "billable hour," and more. The American College of Trust and Estate Counsel, ACTEC, is a profession…
The Ethical Use of Artificial Intelligence in Trust & Estate Law [not-audio_url] [/not-audio_url]

Duration: 11:29
A law professor offers insights into the risks, rewards, duties and ethical considerations of lawyers using AI in their T&E practices. The American College of Trust and Estate Counsel, ACTEC, is a professional society of…
The IRS Ruling on Modifying a Grantor Trust [not-audio_url] [/not-audio_url]

Duration: 15:41
Explore the gift tax implications for trust beneficiaries modifying grantor trusts in IRS CCA 202352018, with nuanced analysis and estate planning insights. The American College of Trust and Estate Counsel, ACTEC, is a p…
The New Normal for Charitable Tax Planning [not-audio_url] [/not-audio_url]

Duration: 11:56
Exploring crucial aspects of charitable tax planning: contemporaneous written acknowledgments, qualified appraisals, and anticipatory assignment of income. The American College of Trust and Estate Counsel, ACTEC, is a pr…
A Discussion of Ante-Mortem Probate [not-audio_url] [/not-audio_url]

Duration: 8:02
A law professor discusses updates in ante-mortem probate, aka pre-mortem probate, exploring benefits, risks, and state procedures in the evolving legal terrain. The American College of Trust and Estate Counsel, ACTEC, is…
Tips for Preparing a Federal Estate Tax Return [not-audio_url] [/not-audio_url]

Duration: 10:26
An estate expert offers tips to professionals preparing a Federal Estate Tax Return, form 706, such as adjustable taxable gifts, real property, and more. The American College of Trust and Estate Counsel, ACTEC, is a prof…
Client Restrictions on Charitable Gifts [not-audio_url] [/not-audio_url]

Duration: 9:16
Expert trust and estate advice and insights regarding restrictions for charitable gifts, managing donor intent, and the institution's considerations. The American College of Trust and Estate Counsel, ACTEC, is a professi…