Marital Deduction Revocable Trusts: Funding Formulas to Minimize Tax and Maximize Spousal Benefits

Selecting, Structuring, and Applying Pecuniary Marital, Non-Marital and Fractional Share Formulas

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


Conducted on Wednesday, October 2, 2013

Recorded event now available

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Program Materials

This CLE webinar will provide estate planning counsel with best practices for drafting marital deduction funding formulas for revocable trusts, including selecting which formula to apply. The panel will also explain valuation issues and tax implications.

Description

Marital deduction funding formulas allow transfers of unlimited amounts of assets between spouses at death. The formula selected will affect the ultimate amount of the marital bequest and income tax exposure.

Estate planning counsel should understand the distinctions between and implications of fractional share, pecuniary, and reverse pecuniary formulas. In structuring documents for a marital bequest, counsel must select the funding formula, manage complex valuation issues, and anticipate tax implications.

Listen as our authoritative panel of estate planning attorneys discusses best practices for selecting and drafting marital deduction funding formulas, distinguishing between fractional share, pecuniary, and reverse pecuniary formulas.

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Outline

  1. Marital deduction funding formulas
  2. Tax implications
  3. Valuation issues
  4. Drafting best practices

Benefits

The panel will review these and other key questions:

  • What factors should be considered in determining which marital funding formula to utilize?
  • What are the best practices in drafting marital deduction funding formulas?
  • What tax implications should counsel consider when selecting a marital deduction funding formula?

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

Faculty

David M. Grant
David M. Grant

Partner
Grant Morris Dodds

Mr. Grant handles the estate planning needs of high net worth individuals and families, and regularly speaks and...  |  Read More

Mark L. Dodds
Mark L. Dodds

Partner
Grant Morris Dodds

Mr. Dodds has considerable experience in the planning and implementation of sophisticated, state-of-the-art estate...  |  Read More

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Strafford will process CLE credit for one person on each recording. All formats include program handouts. To find out which recorded format will provide the best CLE option, select your state:

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