ACTEC Fellows

This session will provide guidance from a litigator, appraiser, and Tax Court Judge on analyzing and commenting on valuation reports. The session will focus on assisting the Wealth Transfer Advisor in understanding and refining appraisals to ensure that gift, estate, and generationskipping transfer tax returns are prepared in a manner that is most defensible in audit and in Tax Court. The session will also include a discussion of the role of advisors in reviewing appraisal reports in detail, the

Lawyers occasionally live and work, part-time or full-time, in a jurisdiction in which they are not licensed to practice. Working remotely is now an integral part of many firms, large or small. It may be part of your plan to adjust your work-life balance or even to partially retire and work part-time. But how do ethical rules come into play when a lawyer works in a jurisdiction where he or she is not licensed? Is it an unauthorized practice of law? Should you be concerned? What steps do you need to