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The video tutorial discusses foreign funding agreements in the context of trust and estate planning. Hosted by Tony Ann Cruz, an ACTEC fellow, the session features experts Paige Ben Jacob and Stacy Singer, who address common uncertainties surrounding the necessary documentation for funding trusts during estate settlements. They explain the utility of funding agreements and highlight potential issues related to them. The discussion aims to provide best practices and insights for professionals in the trust and estate field, emphasizing the importance of understanding these agreements for smoother estate management.