Estate Planning Current Developments

Steve R. Akers
Bessemer Trust

This session examines a range of recent developments with an emphasis on their practical impact on planning for clients.  The discussion includes legislative developments (Build Back Better Act, Corporate Transparency Act), regulatory and administrative guidance (anticipated SECURE Act proposed regulations, new life expectancy tables for retirement plan distributions, new life expectancy tables), general planning issues (including trust modifications), case law developments (including CCA 202152018 about GRATs, Smaldino, Buck, Connelly, Hewitt, and others), and a variety of other developments.

Steve R. Akers, JD, is a Managing Director with Bessemer Trust Company, N.A., in Dallas, Texas, where he is Senior Fiduciary Counsel and chairs the Estate Planning Committee.