$5.25 Million Estate Tax Exemption: Maximizing New Planning Opportunities

Unwinding Prior Complicated Structures, Emphasizing State Estate Tax, Intergenerational and Dynasty Trust Investment Planning

Recording of a 90-minute CLE/CPE webinar with Q&A

Conducted on Tuesday, November 19, 2013

Course Materials

This CLE course will guide estate planning attorneys in identifying and leveraging opportunities to maximize the permanent $5.25 million exemption. The panel will offer specific planning options for clients who no longer require federal estate tax avoidance strategies.


The American Taxpayer Relief Act of 2012 (ATRA) made significant changes to federal estate and gift tax laws. The changes substantially impact estate planning decisions for individuals and married couples.

ATRA stabilized the area of federal estate and gift taxes. Prior to ATRA, frequent changes to the exclusion amount that could be sheltered from estate and gift tax, coupled with the fear that the exclusion would “sunset” back to $1 million, led to a high degree of uncertainty and incomplete planning.

Now that the $5.25 million federal exemption appears to be permanent, estate planning counsel should refocus their clients towards creating estate plans that are less focused on avoiding federal taxes, and more concerned with managing and maintaining wealth for current and future generations.

Listen as our distinguished panelists review the specific changes ATRA made to the federal estate and gift tax laws. The panel will offer new planning techniques and areas of focus, and equip estate planning counsel with the tools necessary to continue to provide value and service to their clients.



  1. Unwinding prior complicated structures
    1. Trend from revocable bypass trusts to simple wills
    2. Post-mortem techniques in the event the exemption changes in the future
  2. Increase in emphasis on state estate tax planning
    1. Overview of states’ trend of lower estate tax exemption amounts
    2. Calculation issues and domicile determination for families with property in several states
  3. Increased focus on intergenerational planning
    1. Techniques for family wealth preservation across generational lines
    2. Management of family businesses in subsequent generations
  4. Implementation and funding strategies in dynasty trusts


The panel will review these and other key questions:

  • How does the now permanent $5.25 million exclusion impact estate planning?
  • How will current estate plans be affected by the permanent exclusion amount?
  • What are the new areas of focus for planning purposes?
  • What are the new techniques available to provide clients with value and service?

Following the speaker presentations, you'll have an opportunity to get answers to your specific questions during the interactive Q&A.


Tippett , Scott
Scott K. Tippett

The Tippett Law Firm

Mr. Tippett's practice focuses on wealth law, as a comprehensive and integrated approach to domestic and...  |  Read More

Hood, Paul
L. Paul Hood, Jr., JD, LL.M, CFRE, FCEP

Director of Planned Giving
The University of Toledo Foundation

Mr. Hood is a former estate planning and tax attorney in Louisiana. He frequently speaks and writes on estate planning,...  |  Read More