Summary: SDTA Fall Forum 2025 Highlights for Trustees and Advisors
- Joe @ Auric
- 5 days ago
- 1 min read
Auric Private Client Advisory LLC’s Founder and Chief Tax Advisor, Milan Solarz-Patel, attended the South Dakota Trust Association’s 9th Annual Fall Forum and is sharing what he saw as key highlights from the conference for trustees, family offices, and advisors seeking practical updates.
Recent Developments in U.S. International Tax and Foreign Trusts
Overview of proposed §§6039F and 6048 rules, trust migration reporting, dual-resident issues, deemed distribution traps, CTA intersections, penalty enforcement, and notable cases shaping foreign trust compliance.
ACTEC Comparison of DAPT Statutes (Aug 2025)
Side-by-side review of 21 states covering creditor exceptions, UVTA status, limitations periods, situs and trustee requirements, affidavits, decanting, tax treatment, duration, and recent legislative and case updates.
Premium Finance, Indexed UL, and PPLI
Market snapshot and governance guidance highlighting modeling pitfalls, litigation and regulatory risk, trustee duties, and risk controls such as stress testing, documentation, and monitoring for HNW structures.
Federal Tax Update
Summary of 2025 law changes affecting brackets, deductions, SALT caps, charitable rules, and minor accounts, plus recent decisions on transfer-tax, FBAR penalties, basis reporting, and charitable substantiation.
Estate Planning Before Liquidity Events
Practical sequencing for IDGT sales, GRATs, and QSBS after OBBBA, with timing, appraisal, and assignment-of-income risk management, plus charitable vehicles and a cautionary case study.
Oshins DAPT Rankings (2019)
Comparative scoring that places Nevada and South Dakota at the top, based on statute strength, income tax, UVTA adoption, limitations, exception creditors, solvency affidavits, fraudulent transfer standards, and decanting quality.
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