Subtrust Funding Workshop WEBCAST

Friday, November 19 8:00am - 3:30pm PST

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8.0 Credits

Member Price $289.00

Non-Member Price $389.00


Given the new estate tax environment, when should a 706 be filed for a non-taxable estate-even if not required-to take advantage of QTIP and portability elections? The balance between income tax and estate tax issues. The determination will play a pivotal role in the sub-trust funding. Dive into subtrust funding on the death of the first spouse in the context of a joint revocable trust; the effects of different estate planning techniques on subtrust funding; spreadsheets for subtrust allocation; and analyze a hypothetical fact pattern using spreadsheets. The course will also cover income tax issues related to funding; opportunities presented by QTIP; portability elections; marital deduction and generation-skipping formulae; and stale trust funding.


Delaware Tax Trap for step-up in basis. Affect pf potential deemed sale at death and no step-up in basis. Portability elections and QTIP elections timing. Affect of potential change in exemption and affect on administration. Timing of funding. Allocation of the family residence. Dealing with large IRAs. Stale trust funding.


General knowledge of income, estate and gift taxes.

Designed For

CPAs, attorneys, tax professionals and trust or estate planners.


Recognize portability and QTIP elections and the effect on subtrust funding. Affect of the 11.4 million exemption on the Trust Administration. Determine the targeted dollar amounts to be put into subtrusts and use spreadsheets to do the same where there is a three trust division. Understand the marital deduction and generation-skipping formulae. Identify particular assets to be put into different subtrusts and consider the rationale for each particular subtrust. Determine how to use of hypothetical facts in funding.






  • David Gaw

Non-Member Price $389.00

Member Price $289.00