Fixing Stale Trusts: What's an Enrolled Agent to Do?

Course Description

This will be a rebroadcast of a 2025 Super Seminar Session presented by Frank Acuña, esq.

Trusts drafted during the 1990s and 2000s are outdated for current tax law and unintentionally cause administrative and capital gains tax heartaches. Is there hope for stale trusts? What can be done legally to reform or workaround their provisions? What are the perils of ignoring their provisions as they relate to subtrust funding? This is a real world course; examining case studies. Hot topics include: the liabilities that arise from complying with, or disregarding, subtrust funding requirements; techniques to avoid liability and to legally reinstate tax savings; and, how to work with attorneys to protect trustees and beneficiaries who may be in conflict.

Learning Objectives

1) Review common estate planning structures and the estate tax framework used before

2) Understand the unintended tax consequences of marital trusts that require subtrust funding after…