Portability: An Estate Planning Game-Changer
The tremendous spike in deaths in the U.S. in 2020 as the result of the pandemic has raised critical issues about filing federal estate tax returns to gain the advantage of portability. With possible tax law changes in 2021 or later, locking in favorable planning opportunities while they are available becomes more important than ever. This Program will explain what portability is, how to access it, and the advantages and disadvantages of doing so.
- What is Portability—What is it Intended to Accomplish?
- Portability Applies Only to the Unused Exclusion of the Last Deceased Spouse (DSUE)
- Election is Required for Portability to Apply
- Should “Small” Estates Bother to File Form 706 to Elect Portability?
- The IRS Has an Unlimited Statute of Limitations to Resolve a DSUE Claim
- Complete and Properly Prepared Form 706; Special Rules for Estates Filing Only to Make the Portability Election
- Portability Issues on Forms 706 and 709
- Who is Responsible for Making the Portability Election?
- Caution: The “Angry or Vindictive” Executor
- How is the DSUE Determined?
- Advantages and Disadvantages of Portability
- Is there still “life” for a credit shelter trust?
- Sophisticated Planning Moves to Get the Best of Portability and Tax Planning
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