CLE on Planning with Portability: Benefits and Risks

The American Law Institute is offering a CLE entitled, Planning with Portability: Benefits and Risks, on Wednesday, June 26, 2013 from 2:00 – 3:00 pm.  Provided below is a description of the event:

Why You Should Attend

The American Taxpayer Relief Act of 2013 (ATRA) has given portabilityits permanence. Portability requires additional review and revision of estateplans by counsel that some clients may resist. Are you prepared to listen toyour clients’ concerns, work within their legal budgets, and provide theappropriate guidance?

Join us for this timely, practical program that will explorethe new frontiers of portability. Our panel of nationally recognized estateplanning practitioners will highlight the planning opportunities that spawnfrom the new estate tax regime while also examining its limits and potentialtraps!

What You Will Learn

• Expert faculty will analyze the essentials of portability,including:
• Potential loss of GST exemption of the first deceased spouse
• Gifting opportunities for asset protection
• Tips for compliance and the election of portability
• Revocability and opting out
• Different planning strategies: traditional, proactive, anddefensive
• Tax considerations for surviving spousal gift giving
• Inflation adjustments 

Questions submitted during the program will be answered liveby the faculty. In addition, all registrants will receive a set of downloadablecourse materials and free access to the archived online program.