Webinar on Portability

The ABA Section of Real Property, Trust & Estate Law isoffering a Trust & Estate Law Webinar entitled, Portability – The Game Has Changed, on August 6, 2013.  A description of the webinar is providedbelow:

Portabilityis a game changer in estate planning. With portability’s permanence nowestablished, this program will challenge existing by-pass trust planningsolutions and explore how better estate and income tax results (even for theultra wealthy) can be attained with portability.

Theprogram will also include case studies discussing new alternatives for planningwith portability in mind, demonstrating the benefits of creating portabilitybased plans versus traditional planning. The program materials will also havesome suggested language that you may want to begin incorporating in estateplanning documents.

Topicscovered in the case studies include:

• Trustplanning and portability can coexist;
• Protectingincreases in value between spouses’ deaths and attaining better income taxresults; and
• Diversifyingapproaches for using applicable exclusion amounts.