Estate Planning Update for 2014

Leveraging ATRA for Asset Protection Planning and Gifting Opportunities

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

Conducted on Tuesday, January 28, 2014

Recorded event now available

or call 1-800-926-7926
Course Materials

This CLE course will discuss the impact ATRA has had on estate planning strategies during its first year. The panel will explain how the higher exemption gives estate planners an array of new tools and approaches and a new primary focus on asset protection planning rather than estate tax reduction.


ATRA dramatically changed estate planning in several ways, making asset protection and wealth preservation planning a more critical component of estate planning than ever before. In light of the higher exemption, counsel should consider advising clients to restate marital and nonmarital trusts as disclaimer trusts.

Counsel must also consider the impact of portability and how it can be leveraged in a client's estate. Permanent portability provides more opportunity concerning IRAs and other non-trust assets. The higher exemption also provides gifting opportunities for asset protection.

In trust administration for married clients, estate planners should evaluate whether or not to file a 706 to claim the deceased spouse’s unused exemption. And, with the much larger estate tax exemption, counsel should strategize with clients to decide whether to allocate the GST exemption to a particular trust.

Listen as our panel of estate planning attorneys discusses the impact of ATRA and explains how counsel can leverage opportunities offered by asset protection and wealth preservation strategies, gifting approaches, and the impact of portability.



  1. Overview of ATRA
  2. Restating marital and nonmarital trusts as disclaimer trusts
  3. Impact of portability
  4. Asset protection planning opportunities
  5. Gifting
  6. Trust administration options


The panel will review these and other key questions:

  • How does ATRA redirect the focus for estate planning?
  • What asset protection and wealth preservation strategies should be considered in light of ATRA?
  • What are the advantages of restating marital and nonmarital trusts as disclaimer trusts?
  • How can clients benefit from gifting as an asset protection tool?

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


Steiner, Bruce
Bruce D. Steiner

Of Counsel
Kleinberg Kaplan Wolff & Cohen

Mr. Steiner has over 35 years of experience in the areas of taxation, estate planning, business succession planning and...  |  Read More

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

Access Anytime, Anywhere

Strafford will process CLE credit for one person on each recording. CPE credit is not available on recordings. All formats include course handouts.

To find out which recorded format will provide the best CLE option, select your state:

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