August Estate Planning Monthly: News, Views, and Practical Strategies –  IRAs, Vacation Homes, Post-Nup vs. Trust, AI, and More

Estate planners today face increasingly complex challenges that require integrating tax, trust, matrimonial, fiduciary, real estate, and technology considerations into a single planning process. This webinar uses a series of practical case studies to explore how sophisticated planning issues arise in real-world engagements and how advisers can identify, analyze, and address those issues before they become disputes. Topics include retirement-account planning for a beneficiary who may qualify as an Eligible Designated Beneficiary, the interaction between retirement-plan strategy and New Jersey inheritance tax, and the use of protective trust structures where a beneficiary may be vulnerable to financial mismanagement or exploitation. The program also examines planning for clients who own vacation homes in another state, e.g. FL, NY or NJ residents who own vacation homes in a decoupled state, e.g., Massachusetts, including entity ownership, revocable trusts, probate avoidance, estate-tax exposure, domicile considerations, and multistate tax coordination. In addition, the webinar explores emerging issues concerning the professional use of artificial intelligence, including the implications of IRS OPR Alert 2026-19, the distinction between preliminary AI-generated research and final professional advice, and practical approaches to responsible AI governance. Finally, attendees will consider an innovative case study examining whether certain irrevocable trust arrangements may function in a manner analogous to post-nuptial agreements, raising important questions about disclosure, fairness, valuation, and public policy.

Speakers: Martin Shenkman, Esq. and Alan Gassman, Esq.