Estate Inclusion Techniques: Gifts and Transfers, Powers of Appointment, Life Insurance Assets, Portability, Trusts

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

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Conducted on Tuesday, January 28, 2020

Recorded event now available

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Course Materials

This CLE course will provide estate planning counsel an in-depth analysis of essential estate inclusion techniques and key challenges under current tax law. The panel will discuss structuring gifts and transfers during life, leveraging general and special powers of appointment, shifting life insurance assets back into the taxable estate, the best use of portability, and effective trust structuring techniques.


Tax reform and continuance IRS regulations require estate and trust counsel to reevaluate planning mechanisms for estates and trusts continually. A key focal point for an effective estate plan involves a critical analysis of estate inclusion tactics and related challenges under current tax law.

Estate planning counsel must be able to recognize when estate inclusion is appropriate and integrate techniques that avoid unintended tax liability while also maintaining the intent of the client. Grasping an understanding of the advantages and potential ramifications of making gifts and transfers during life, leveraging powers of appointment, the use of portability, and other methods will ensure adequate planning for an estate.

Estate planning counsel must learn how to avoid capital gain tax traps in structuring or modifying trusts, and how to enable income tax shifting among beneficiaries and appointees efficiently.

Listen as our panel discusses effective estate inclusion tactics under current tax law and provides an in-depth analysis of appropriate circumstances of the use of these estate inclusion methods.



  1. Benefits of estate inclusion
  2. Gifts and transfers
  3. Leveraging powers of appointment
  4. Shifting life insurance assets
  5. Portability
  6. Key considerations in structuring trusts


The panel will review these and other key issues:

  • When is the intentional inclusion of assets in the taxable estate appropriate?
  • What are the available options and pitfalls to avoid estate inclusion under current tax law?
  • What are the best methods for gifting and transferring assets?
  • What assets benefit the most from the basis increase, and how can this be addressed in powers of appointment?
  • What are the benefits and potential challenges in moving life insurance assets back into the taxable estate?
  • What is the best use of portability?
  • What are the critical considerations in structuring trusts?


Jannol, Neal
Neal B. Jannol

Law Offices of Neal B. Jannol

Mr. Jannol is a sole practitioner in Los Angeles at the Law Offices of Neal B. Jannol. He has been an attorney for more...  |  Read More

Yokomoto, Kristin
Kristin Yokomoto

Albrecht & Barney

Ms. Yokomoto is a Certified Specialist in Estate Planning, Trust and Probate Law by the State Bar of California Board...  |  Read More

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