The Portable Exclusion, Marital Deduction, Survivor's and Bypass Trusts WEBCAST

Friday, June 24 8:00am - 4:00pm PDT

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8.0 Credits

Member Price $299.00

Non-Member Price $399.00


Increasingly, clients need to simultaneously address: the estate, gift, generation-skipping, income, and property tax implications of estate plans, the pros and cons of relying on the portable exclusion to avoid estate tax, and current steps to handle a reduced exclusion and Clawback. In this course, we examine the role of the marital deduction, ways to maximize planning opportunities by building flexibility into the modern estate plan., the qualitative and quantitative implications of various strategies affecting blended families, whether to use Bypass or QTIP trusts, and whether to file a Form 706 when it’s not required.


The interplay of the estate, gift, generation-skipping, and income taxes. Portable exclusion. Marital deduction planning: rules for and reasons to use Survivor’s and QTIP trusts. Bypass trusts. Survivor’s and QTIP trusts planning. The new IRC Sec. 6035 reporting basis to the beneficiaries legislation and when the Form 8971 must be submitted. What planners should tell their wealthy clients after the issuance of the Clawback Regulations.



Designed For

CPAs, attorneys, financial advisers, insurance advisers, trust officers, paralegals and estate planners.


Determine how to properly apply recent tax and legal developments. Recognize how to claim the portable exclusion at the first and second deaths, what happens if the surviving spouse remarries, and what happens when the next spouse dies. Identify the pros and cons of Bypass trusts. Recognize the trend toward Survivor’s and QTIP trusts planning, leaving out Bypass Trusts and when it is appropriate.






  • James Gardner

Non-Member Price $399.00

Member Price $299.00