The Portable Exclusion, Marital Deduction and Future of Survivor's and Bypass Trusts Planning Webinar

• Identify recent estate planning developments and strategies.
• Determine how to properly apply recent tax and legal developments.
• Recognize how to claim the portable exclusion at the first and second deaths, what happens if the surviving spouse remarries, and what happens when the next spouse dies.
• Identify the pros and cons of “B” (Bypass) trusts.
• Recognize the trend toward “A” (Survivor's)/”C” (QTIP) trusts planning, leaving out “B” (Bypass) Trusts and when it is appropriate.
• Explore Spousal Lifetime Access Trusts (SLATs) and Qualified Personal Residence Trusts (QPRTs), two useful planning techniques through 2025. 

More frequently, clients need to simultaneously address the estate, gift, generation-skipping, income, and property tax implications of estate plans. Dive deep into the pros and cons of relying on the portable exclusion to avoid estate tax.

Further, now that the Treasury Department has addressed clawback, examine the role of the marital deduction and find ways to maximize planning opportunities by building flexibility into the modern estate plan. Cover the qualitative and quantitative implications of various strategies as they apply to everyday scenarios including the