Contemporary Estate Planning Paradigms for Married Couples

Recent changes in the federal tax laws have fundamentally changed tax planning strategies for married couples. This session presents separate planning templates suitable for couples with small, medium, and large estates. Specific topics addressed include the portability election, maximizing the use of the income tax step-up in basis, and the role of disclaimer planning.

Learning Objectives:
• Explain to married how recent developments in the federal tax laws affect their existing estate plans
• Recommend strategies responsive to recent developments in the federal tax laws
• Develop estate plans that can withstand changes to the federal tax laws

EA CE Credit: 1