The Mathematics of Portability in Estate Planning
|
|
 |
Understand How Portability Applies to Estate Planning Strategies for Your Clients
In 2010, Congress significantly changed estate taxation by allowing a decedent to make what we call the portability election. This topic is not only important to stay sharp on; it is also very timely due to recent developments. Rev. Proc. 2014-18 allows persons who died in 2011-2013 who were not required to file an estate tax return, elect portability until December 31, 2014. This offers a tremendous opportunity to provide valuable services to previous, current, and prospective clients for those professionals who understand the mathematics of portability.
Speaker: Robert S. Keebler
Program Topics
- A quick review of the basics of the portability election
- A short description of Rev. Proc. 2014-18
- Weighing the value of a step-up in basis against paying estate tax
- The mathematical advantage of a general power of appointment
- The mathematics of a QTIP and Clayton QTIP trust
- The mathematical advantage of a Grantor trust
- How to synthesize portability decisions with the Stretch IRA
- Answers to your questions
|
|
|
|