ACTEC | The American College of Trust and Estate Counsel

We are leaders in trust and estate law.

ACTEC Fellows are committed to improving the trust and estate profession through lifelong learning, establishing best practices, and providing dependable answers to frequently asked questions.

Latest ACTEC Estate Planning Essentials video

Estate Planning Checklist for End of Life

Latest ACTEC Trust & Estate Podcast

Independent Contractor vs. Employee: In Tax vs. Labor Law

Latest News

Announcements and Analysis from the College

Independent Contractor vs. Employee: In Tax vs. Labor Law

Exploring key distinctions in tax and labor law when classifying workers as independent contractors or employees, focusing on FLSA, IRS, and ERISA guidelines.

Estate Planning Checklist for End of Life

End of life considerations after a terminal diagnosis are deeply personal and often challenging. Learn what estate planning steps can be taken during this time and download the companion checklist.

Inserting Photos in Wills to Clarify Specific Gifts

A law professor outlines using photos in wills to identify specific gifts, possible legal challenges, and best practices for estate planning.

A Life Insurance-Funded Redemption Agreement Gone Bad

The risks of life insurance-funded redemption agreements, the Connolly v. US case, and safer alternatives like cross-purchase agreements, life insurance LLCs.

ACTEC Capital Letters, ACTEC Honors Ronald D. Aucutt and Welcomes Beth Shapiro Kaufman

The College today announced that ACTEC Past President Ronald D. Aucutt (2003–2004) is stepping down as the author of Capital Letters. ACTEC Fellow Beth Shapiro Kaufman will succeed Aucutt in this esteemed role

ACTEC Elects 32 New Fellows to The College

The College is pleased to announce 35 newly elected individuals, including 27 Fellows, 4 International Fellows and one Academic Fellow

Owner’s Liability Following a Minor’s Golf Cart Accident

Understand the risks of owning a golf cart, especially if minors are allowed to drive, and how to protect clients’ assets from accidents and lawsuits.

Huffman Case Endangers Buy-Sell Agreements

Lessons from Huffman v. Commissioner, when a son exercised an option to purchase stock from his parents, ignoring a buy-sell agreement in the family business.

Final Basis Consistency Regulations, Like Earlier GST Election Regulations, Are Very Responsive to Public Comments

The final basis consistency regulations, released September 16, 2024, show significant improvements over the proposed regulations and continue to illustrate the seriousness with which Treasury and the IRS view comments from the public.

Caution for Divorcing Spouses Who Are Trust Beneficiaries

Takeaways from the 2023 Massachusetts divorce case, Jones v. Jones, for parents who support their married children may diminish trust assets in a divorce.

Resources for your estate planning

From advance medical directives, to divorce considerations, to choosing the right trust for loved ones, ACTEC Fellows share their expertise in the ACTEC Estate Planning Essentials video series.

Wills & Trusts

Assets & Taxes

Advance Medical Directives

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Retirement Planning

Probate

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Special Needs

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Expanding Your Knowledge

ACTEC offers resources to a wide range of wealth advisors, legal professionals, students, and the public.

Wealth Advisors and T&E Professionals
Our trust and estate resources and educational materials provide lawyers, financial services professionals, and legal clients with valuable information at no charge.
Law Associates & Students
We support law associates and law students looking to advance their career in the trust and estate profession.
Diversity Resources
The Planning for a Diverse and Equitable Future video series strives to foster understanding by discussing issues surrounding racism, sexism, and discrimination in all its forms and by offering recommendations to address and combat inequalities.

Why ACTEC?

ACTEC is the premiere trust and estate planning fellowship in the U.S., comprised of leading lawyers in all 50 states and 16 countries. Do you have the right stuff?

Learn More About Membership

ACTEC Fellows Institutes

The Institutes offer a six-day program of intensive trust and estate education over a one-year period for third through sixth-year law associates. Programs are designed to develop the trust and estate profession’s future leaders through a series of in-depth educational presentations.

ACTEC Sponsors

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