Advanced Portability Strategies in Estate Planning: Navigating Asset Composition, Decoupling, GST Exemption Issues and More
Recording of a 90-minute CLE webinar with Q&A
This CLE webinar will provide estate planning counsel with guidance on avoiding pitfalls in portability planning. Attendees will learn planning techniques to navigate asset composition, decoupling, GST exemption issues and more.
- Blended family considerations
- Asset composition
- Decoupled vs. non-decoupled states
- GST tax exemption considerations
- Income tax issues with trusts
The panel will review these and other key questions:
- What considerations must be made when integrating portability within a blended family structure?
- How does decoupling affect the use of portability? What strategies must be implemented when a decedent is domiciled in a decoupled state?
- What strategies must be implemented to leverage the benefits of the GST exemption in a portability environment?
- How must you balance the use of the applicable exclusion amount and basis step-up within the context of portability?
Richard S. Franklin
Mr. Franklin focuses his practice on estate planning, trusts and estate administration. He is a member of the District... | Read More
Mr. Franklin focuses his practice on estate planning, trusts and estate administration. He is a member of the District of Columbia and Florida bars and is a Fellow of the American College of Trust and Estate Counsel. Mr. Franklin serves on the Steering Committee of the DC Bar’s Estates, Trusts & Probate Law Section and writes as well as lectures frequently on topics within his expertise.Close
Mr. Roulet’s practice is focused on estate planning, business law, and asset protection services. He has... | Read More
Mr. Roulet’s practice is focused on estate planning, business law, and asset protection services. He has published a number of articles on estate planning and business, and conducts local and national presentations on estate planning, business formation, and asset protection.Close
Holland & Knight
Mr. Shayne has substantial experience advising business owners regarding their special estate planning and succession... | Read More
Mr. Shayne has substantial experience advising business owners regarding their special estate planning and succession needs. He regularly advises trustees, executors and clients generally on how to administer estates and trusts, including tax issues, interpretation of agreements, and principal and income allocation matters. He has considerable experience with revocable trusts, insurance trusts, charitable trusts, asset protection trusts, and personal residence trusts.Close