Wills, Trusts & Estates Prof Blog

Editor: Gerry W. Beyer
Texas Tech Univ. School of Law

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Wednesday, May 21, 2014

When Portability Wins Over a Bypass Trust

CompareOften, a bypass trust has many benefits, but sometimes a bypass trust is not  the best plan and portability may be more beneficial, especially for married couples. Relying on portability may be better in the following situations:

  • There will not be any minor or dependant beneficiaries
  • The married couples combined assets are less than $10 million
  • The couple resides in a state with no estate or inheritance tax

See Jonathan Kinney, A Contrarian View on Bypass Trusts, JD Supra, May 13, 2014.

Special thanks to Jim Hillhouse (Professional Legal Marketing (PLM, Inc.)) for bringing this article to my attention.


Estate Planning - Generally, Estate Tax | Permalink

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