Advanced Estate Plan Challenges for Second Marriages: QTIPs, Unitrusts, Disclaimers and More

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

Conducted on Tuesday, August 15, 2017
Recorded event now available

This CLE/CPE webinar will provide estate planning counsel with a deep and practical guide to estate planning challenges involved in second (or subsequent) marriages. The panel will offer specific guidance on structuring spousal trusts, ensuring premarital and joint property is titled to avoid probate or beneficiary challenges, and ensuring that estate planning vehicles incorporate prenuptial and postnuptial agreements.


Among the greatest challenges for estate planners involves planning for clients in a second or subsequent marriage. The intricacies increase when one or both spouses have children from prior marriages and in situations where age or premarital assets vary greatly between the spouses. Critical to designing an estate plan is achieving a balance between providing for the surviving spouse and either party’s desire to pass premarital assets to pre-marriage children.

Because of the issues unique to subsequent marriages, many ownership structures and asset titling strategies common to first marriage estate plans may not be appropriate for second marriages. Joint tenancy property can trigger more complex probate and, in some cases, tax issues for clients in second marriages.

Planners must understand the advantages and limitations of trusts such as qualified terminable interest property (QTIP) trusts as a means of providing for a surviving spouse while preserving assets for children or other beneficiaries.

Additionally, estate planning counsel must structure testamentary and trust documents to shield against beneficiary challenges, which are more likely when children from prior marriages are involved. Estate planners should know the impact of in terrorem clauses in wills and trust operating documents, as well as structuring powers of appointment to preserve the client’s intent.

Listen as our experienced panel provides a thorough and practical guide to the technical aspects of designing and implementing estate plans for second marriages and blended families.


  1. Estate planning challenges unique to clients in second marriages or with blended families
  2. Impact of prenuptial and postnuptial agreements on estate plans
  3. Balancing maintenance of surviving spouse with desire to pass on premarital assets to children or other beneficiaries
  4. Trust structuring
  5. Protecting against beneficiary challenges


The panel will review these and other key issues:

  • What marital deduction transfers are available to provide for surviving spouses while preserving assets for children from prior marriages?
  • What are the advantages and limitations of QTIP trusts?
  • What mechanisms must estate planners be aware of to protect estate plans involving blended families from beneficiary challenges?
  • Structuring unitrusts for clients with blended families

Learning Objectives

After completing this course, you will be able to:

  • Identify trust and transfer vehicles suitable to provide maintenance for a surviving spouse while preserving assets for children from prior marriages
  • Recognize the impact of ownership in joint tenancy on estate plans involving second or successor spouses and blended families
  • Determine strategies for structuring will and trust documents to protect against beneficiary challenges
  • Discern how disclaimers and powers of appointment can be used in estate plans involving blended families


L. Paul Hood, Jr., Director of Planned Giving
The University of Toledo Foundation, Toledo, Ohio

Mr. Hood is a former estate planning and tax attorney in Louisiana. He frequently speaks and writes on estate planning, planned giving and business valuation issues. He is author of the book, Buy-Sell Agreements (Self-Counsel Press 2013) and has co-authored texts on business valuation as well as estate planning for blended families. He is also co-author of an upcoming work on estate planning tools for modern families.

Edward P. Schlesier, Board Certified Specialist in Estate Planning, Trust and Probate Law
Blanchard Krasner & French, La Jolla, Calif.

Mr. Schlesier has a broad legal and business background. His areas of practice include taxation, estate planning, corporate, and general business matters. He has extensive experience counseling clients with complex estate planning matters including revocable living trusts, irrevocable life insurance trusts, qualified personal residence trusts, charitable trusts, asset protection trusts, total return trusts, generation-skipping trusts, dynasty trusts, private foundations, and family limited partnerships.

EA Credit

Enrolled Agent credit processing is available for an additional fee per person.

EA Processing $5.00


CLE On-Demand - Streaming Video

Note: Self-study CPE and EA credits are not offered on this On-Demand webinar.

Includes recorded streaming video of full program plus PDF handouts.

On-demand is the only recorded format recognized for CLE credits in DE, IN, KS, LA, MS, NC, OH, OK, SC, TN, VA, WI.

AK, AZ, CA, CO, CT, DE, FL, GA, HI, IA, ID, IL, IN*, KS, KY, LA, ME, MN, MO, MT, NC, ND, NH**, NJ, NM, NV, NY, OH*, OK, OR, PA, SC, TN, TX, UT, VA, VT, WA, WI, WV, WY (Note: Some states restrict CLE eligibility based on the age of a program. Refer to our state CLE Map for additional information.)

*Only available for attorneys admitted for more than two years. For OH CLE credits, only programs recorded within the current calendar year are eligible - contact the CLE department for verification.

**NH attendees must self-determine if a program is eligible for credit and self-report their attendance.

CLE On-Demand Video $297.00

How does this work?

Recorded Event

Includes full event recording plus handouts.

Note: Self-study CPE and EA credits are not offered on recorded events.

Strafford is an approved provider and self-study CLE credit is available in most states.

AK, AZ, CA, CO, CT, FL, GA, HI, IA, ID, IL, KY, ME, MN, MO, MT, ND, NJ, NM, NY, OR, PA, TN, TX, UT, VT, WA, WV, WY (Note: Some states restrict CLE eligibility based on the age of a program. Refer to our state CLE Map for additional information.)

Strafford will process CLE credit for one person on each recording.

Additional copies of a recording can be purchased at a discount. Please call Strafford Customer Service toll-free at 1-800-926-7926 ext 10 or email to place your order.

Recorded Webinar Download $297.00

How does this work?

Recorded Audio Download (MP3) $297.00

How does this work?


National Registry of CPE Sponsors

Strafford Publications, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website:

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Strafford is an IRS-approved continuing education provider offering certified courses for Enrolled Agents (EA) and Tax Return Preparers (RTRP).

Program Materials

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Program Materials

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CLE Credits

Many states grant CLE credits for on-demand streaming audio programs and recorded events. Our programs are pre-approved in many states. Refer to our state CLE map for state-specific information.

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CPE Credit

Strafford is a NASBA CPE sponsor and our live webinars qualify for CPE credits. They offer you a high quality, cost effective, and convenient CPE option, with no lost travel time or expenses.

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Customer Reviews

Better than I expected. Well done on both subject matter and production quality.

Jeff Simpson

Gordon, Fournaris & Mammarella

The webinar offered excellent insight into some specific areas.

Beth Ann R. Lawson

Virginia Beach Law Group

The seminar was very informative and easy to understand.

Amy Allison

Anderson Hunter Law Firm

I thought the information provided was great.

Erika Gamiz

Law Offices of Marcia L Kraft

The program was well organized and discussed the major issues.

Roxy Hammett

Wolff & Samson

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Estate Planning Advisory Board

Gary D. Altman

Principal and Founder

Altman & Assoc.

Brian M. Annino


Annino Law Firm

Richard S. Franklin


Franklin Karibjanian & Law

J. Leigh Griffith

Partner and Practice Group Leader - Tax

Waller Lansden Dortch & Davis

L. Paul Hood, Jr.

Consultant, Speaker and Author

The University of Toledo Foundation

Denise L. Iocco


Windels Marx Lane & Mittendorf

Donna J. Jackson


Donna J. Jackson, Attorney at Law

Salvatore J. LaMendola


Giarmarco Mullins & Horton

Edwin P. Morrow, III, Esq.

Senior Wealth Specialist

Key Private Bank Wealth Advisory Services

Scott K. Tippett


The Tippett Law Firm

Susan M. von Herrmann


Perkins Coie

or call 1-800-926-7926

Our Guarantee

Strafford webinars are backed by our 100% Unconditional Money-Back Guarantee: if you are not satisfied with any of our products, simply let us know and get a full refund. For more information regarding complaints and refunds, please contact us at 1-800-926-7926 ext 10. Complaints regarding this program can be submitted via the course evaluation found in the “Thank you” e-mail at the end of the course.