Comparing the Use of DSUE Portability and Credit Shelter Trusts
Your married clients need clear guidance for maximizing their assets exempt from federal estate tax. Now that portability of federal estate tax exemption amounts is permanent, how will you use credit shelter trusts as part of your clients' estate planning? With this focused legal course, you'll get expert insight for evaluating these tools in the current regulatory climate. Register today!
- Learn how to calculate the Deceased Spouse Unused Exemption amount._x000D_
- Get tips for reducing complexities and preserving flexibility in married couple estate tax concerns._x000D_
- Prepare for estate tax considerations before they apply._x000D_
Session Time: 1:00 PM - 2:30 PM Eastern
_x000D_ Presented by: Elisabeth Madden Mullen
- Portability Overview_x000D_
- Mechanics of Calculating the DSUE Amount and Electing Portability_x000D_
- The Last Deceased Spouse Rule_x000D_
- Non-Tax Planning Ideas: Advantages of Using Trusts and Reducing Planning Complexities_x000D_
- Federal, Estate, Gift and GST Tax Planning Ideas_x000D_
- Income Tax Issues_x000D_
- State Estate Tax Considerations_x000D_
- Preserving Flexibility: The Ultimate Goal_x000D_
This practical estate planning guide is designed for attorneys. It will also benefit accountants, trust officers, estate and financial planners, paralegals, and tax professionals.