After the dust has settled, trust beneficiaries who may think they just won the lottery are sometimes surprised to discover that their position in the trust relationship may be less […]
Our ethics obligations can differ drastically based on the categories of persons with whom we may interact. In estate planning, as well as estate and trust administration, we may be […]
The generation-skipping transfer (“GST”) tax is imposed, in addition to estate tax or gift tax, depending on the context, on transfers to an individual who is two or more generations […]
What changes should you make to your investments in 2025? Join us as we discuss: Investment changes at The Trust Company of Tennessee to position client accounts for the future. […]
Managing and investing nonprofit accounts comes with distinct responsibilities. Join us for a discussion about best practices and trends for nonprofit investing accounts including foundations, endowments, and quasi-endowments. Featured Speakers […]
With the almost certainly impending sunset of many of the provisions enacted as part of the 2017 Tax Act, high net worth individuals and families should be considering sale, gift […]
We will cover planned giving and IRA areas of opportunity for nonprofits, both with current supporters and opportunities to uncover new prospective donors. Featured Speakers As Vice President and Managing […]
Wewill share some ways nonprofit investment committees can approach aligning their investment portfolios with their mission. Featured Speakers Miranda Carr serves as the chief investment officer at The Trust Company of Tennessee. She leads the firm’s investment committee and provides investment support for its relationship managers. Miranda earned a bachelor’s degree in business administration with […]
The bane of many a Trustee’s existence is the responsibility and potential liability associated with holding, and perhaps having to dispose of, trust property that does not readily lend itself to routine trust administration. Such types of trust property include various types of tangible personal property, various categories of real estate, closely held business equity, […]
Income tax rates and estate tax exemptions and rates will inevitably rise and fall depending in substantial part on changes in our country’s political and economic climate. Far more often than not, when an estate planner designs a plan, the planner doesn't know what the tax laws will look like when the plan is implemented. […]
There’s a wide variety of trust laws among the states and the District of Columbia with their respective good and bad aspects – depending on one’s point of view. Estate planning professionals need to be cognizant of the fact that a trust’s situs and governing law, whether as originally established or later validly changed, will […]
Estate planners should help clients determine their philanthropic goals and develop the most effective strategies to attain those goals. This includes identifying the target donee(s) and ensuring that gifts, bequests and distributions will be tax-efficient and in amounts, at times and for purposes consistent with the donor’s wishes. We’ll take a close look at the […]
