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


Sept. 17
9:30 a.m. - 5:00 p.m.

CPE Credits



PICPA Member: $295 | Nonmember: $400

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Course No.


Discuss recent estate planning developments, including the elimination of the "Stretch IRA" by the SECURE Act and clarification of Clawback.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.


Increasingly, clients need to simultaneously address the estate, gift, generation-skipping, income, and property tax implications of estate plans. The pros and cons of relying on the portable exclusion to avoid estate tax. Current steps to handle Clawback.Examine the role of the marital deduction. Ways to maximize planning opportunities by building flexibility into the modern estate plan. Cover both qualitative and quantitative implications of various strategies affecting blended families, whether to use Bypass or QTIP trusts, and whether to file a Form 706 when it's not required.


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