Tax Apportionment in Estate Planning: Drafting Clauses to Preserve Dispositive Provisions

Navigating Techniques for Estate, Gift, Income, Generation Skipping Taxes and Retirement Assets

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

Conducted on Tuesday, January 20, 2015

Recorded event now available

or call 1-800-926-7926
Course Materials

This CLE course will prepare estate planning counsel to draft tax apportionment clauses that preserve dispositive provisions in the client’s estate plan. Our experienced panelists will outline specific techniques for designing apportionment clauses within all tax frameworks and for retirement assets.


Tax apportionment is one of the most important aspects of the estate plan. However, it is also one of the most challenging—and drafting mistakes can have unexpected and drastic consequences to the client’s dispositive provisions. 

Counsel must be able to create tax apportionment clauses that work for the client’s specific needs and protect their overall disposition goals without reliance on boilerplate provisions. Even in this generous federal estate tax environment, counsel must consider how these clauses affect estate tax liability as well as the gift, income and generation skipping taxes.

Additionally, 19 states plus the District of Columbia still have very active estate tax regimes. Attorneys in states that do not have an estate tax must maintain their knowledge base for out of state clients or potential moves by clients to a state with an estate tax. Counsel must give special consideration to how apportionment clauses affect retirement plan assets.

Listen as our experienced panel discusses the sources of law regarding apportionment of federal and state taxes affecting estates. Learn drafting techniques regarding apportionment clauses as they affect the estate, gift, income and generation skipping tax as well as retirement assets.



  1. Source of law
    1. Federal
    2. State
  2. Drafting considerations
    1. Estate tax
    2. Gift tax
    3. Income tax
    4. Generation skipping tax
  3. Apportionment clauses and retirement assets


The panel will review these and other key issues:

  • What drafting techniques should be implemented when creating tax apportionment clauses within the estate, gift, income and generation skipping tax regimes?
  • How must state estate tax regimes be considered when drafting tax apportionment clauses?
  • How do tax apportionment clauses affect retirement plan assets and what drafting techniques should be considered?
  • What are the sources of law for tax apportionment? 
  • how does portability and/or marital trusts effects tax clauses and apportionment?
  • how does distribution to grandchildren, specific bequests or charities effect tax clauses and apportionment?


Altman, Gary
Gary D. Altman

Principal and Founder
Altman & Assoc.

Mr. Altman's practice focuses on estate planning. He is a nationally recognized estate, legacy and business...  |  Read More

David A. Berek
David A. Berek

Handler Thayer

Mr. Berek focuses his practice on family office structuring and administration, wealth transfer planning, income tax...  |  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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