Navigate the profoundly changed planning environment after the introduction of portability and the high federal estate tax exclusion amount. Counsel clients on when to elect for portability and whether and why to use a two-trust or a joint trust plan.
Watch and learn to:
- advise the surviving spouse on how the DSUEA can shelter assets
- identify the client who would benefit from a joint trust
- avoid the creation and funding of an unnecessary credit shelter trust
- draft to protect the surviving spouse's right to file for portability