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

Conducted on Tuesday, June 10, 2014

Recorded event now available

or call 1-800-926-7926
Program Materials

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.


Two years ago ATRA established portability as a permanent strategy. However, experiences since ATRA demonstrate that counsel must be able to effectively navigate the nuances and pitfalls of portability and correctly implement its uses in an overall estate plan.

Counsel will learn strategies to handle portability in traditional and in the blended and non-traditional family context. Additionally, estate planning attorneys must implement strategies to account for when combined assets do not exceed $10.68 million, balancing use of the applicable exclusion, basis step-up, and income tax issues with trusts.

Decoupling also requires strategies to manage that careful balance for portability planning when a testator is domiciled in a decoupled state. Our panel will analyze and describe techniques for counsel to adequately balance these interests and effectively implement a client's estate plan.

Listen as our experienced panel explores and provides best practices for handling the nuances and pitfalls of relying on portability. Attendees will learn how to integrate portability within the estate plan, specifically taking into consideration blended family, asset composition, decoupling, GST and income tax issues.



  1. Blended family considerations
  2. Asset composition
  3. Decoupled vs. non-decoupled states
  4. GST tax exemption considerations
  5. 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
Richard S. Franklin

McArthur Franklin

Mr. Franklin focuses his practice on estate planning, trusts and estate administration. He is a member of the District...  |  Read More

Chuck Roulet
Chuck Roulet

Roulet Law

Mr. Roulet’s practice is focused on estate planning, business law, and asset protection services. He has...  |  Read More

David Shayne
David Shayne

Of Counsel
Holland & Knight

Mr. Shayne has substantial experience advising business owners regarding their special estate planning and succession...  |  Read More

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Strafford will process CLE credit for one person on each recording. All formats include program handouts.

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