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• property: og:title content: American College of Trust and Estate Counsel
• property: og:description content: ACTEC is a national organization of lawyers who demonstrate the highest level of professionalism in wills and trusts, estate planning, and tax law.
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• http://www.actec.org/#site-content
• Find a Lawyer
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• Estate Essentials
• https://www.actec.org/estate-planning-essentials/wills-trusts/
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• https://www.actec.org/estate-planning-essentials/business-owners/
• https://www.actec.org/estate-planning-essentials/retirement-legal-planning-considerations/
• https://www.actec.org/estate-planning-essentials/probate/
• https://www.actec.org/estate-planning-essentials/special-needs/
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• Learn More About Membership
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• http://www.actec.org/auth/login?redirect=https://www.actec.org/
• How Artificial Intelligence Affects Estate Planning in 2026
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• ACTEC Comments In Response to Notice 2025-68, Concerning the Gift and Generation-SkippingTransfer Tax Treatment of Trump Account Contributions
• Planning Ahead for Dementia: What Every Family Needs to Know
• https://www.actec.org/estate-planning-essentials/advance-medical-directives/
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• Useful But Overlooked Trusts: A Planner’s Guide to When and How to Use Them
• How Cultural Awareness Improves Estate Planning Outcomes
• Planning for a Diverse Family: Cultural Competence Within the Model Rules of Professional Conduct
• Your Income Tax Charitable Deductions Are Different in 2026
• Loss of the Portability Election: Estate of Rowland v. Commissioner
• Gift Tax Blunders: Common Mistakes on Form 709
• Gift Tax Returns: Planning, Ethics, and Best Practices
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