Summary of Hot Trust & Estate Topics from 2022 and Early 2023

<p><span style= "font-size: 11.0pt; line-height: 107%; font-family: 'Calibri',sans-serif; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; color: #0e101a; mso-ansi-language: EN-US; mso-fareast-language: EN-US; mso-bidi-language: AR-SA;"> Estate planning experts review recent T&E cases, IRS rulings, SECURE Act 2.0, DAF and CRT cautions, and other recent developments impacting estate planners.</span></p> <p><span style= "font-size: 11.0pt; line-height: 107%; font-family: 'Calibri',sans-serif; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; color: #0e101a; mso-ansi-language: EN-US; mso-fareast-language: EN-US; mso-bidi-language: AR-SA;"> <span style= "font-size: 11.0pt; line-height: 107%; font-family: 'Calibri',sans-serif; mso-fareast-font-family: Calibri; mso-ansi-language: EN-US; mso-fareast-language: EN-US; mso-bidi-language: AR-SA;"> <a href="http://actec.org/"><span style= "mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin; color: blue;"> The American College of Trust and Estate Counsel</span></a></span><span style= "font-size: 11.0pt; line-height: 107%; font-family: 'Calibri',sans-serif; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; color: black; mso-ansi-language: EN-US; mso-fareast-language: EN-US; mso-bidi-language: AR-SA;">, 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.</span></span></p>