Monday, June 17, 2013
The American Law Institute is offering a CLE entitled, Planning with Portability: Benefits and Risks, on Wednesday, June 26, 2013 from 2:00 – 3:00 pm. Provided below is a description of the event:
Why You Should Attend
The American Taxpayer Relief Act of 2013 (ATRA) has given portability its permanence. Portability requires additional review and revision of estate plans by counsel that some clients may resist. Are you prepared to listen to your clients’ concerns, work within their legal budgets, and provide the appropriate guidance?
Join us for this timely, practical program that will explore the new frontiers of portability. Our panel of nationally recognized estate planning practitioners will highlight the planning opportunities that spawn from the new estate tax regime while also examining its limits and potential traps!
What You Will Learn
- Expert faculty will analyze the essentials of portability, including:
- Potential loss of GST exemption of the first deceased spouse
- Gifting opportunities for asset protection
- Tips for compliance and the election of portability
- Revocability and opting out
- Different planning strategies: traditional, proactive, and defensive
- Tax considerations for surviving spousal gift giving
- Inflation adjustments
Questions submitted during the program will be answered live by the faculty. In addition, all registrants will receive a set of downloadable course materials and free access to the archived online program.