ABC Trust Planning and The Portable Exclusion 2023

Course Details


Tuesday, September 19, 2023

9:00am – 4:30pm (Registration: 8:30am)



Field of Study


CPE Credit

8 hours CPE credit

Level of Knowledge







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 and Survivor's Trusts ("A" trusts), 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 ("B") Trusts or QTIP ("C") 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
• "B" (Bypass) trusts
• "A" (Survivor's)/"C" (QTIP) trusts planning
• What planners should tell their wealthy clients after the issuance of the Clawback Regulations


• Determine how to properly apply recent tax and legal developments
• Recognize how to claim the portable exclusion at the first and second deaths
• Identify the pros and cons of "B" (Bypass) trusts
• Recognize the trend toward "A" (Survivor's)/"C" (QTIP) trusts planning, leaving out "B" (Bypass) Trusts and when it is appropriate

Designed For

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

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Course Pricing

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