Course Details

Advanced Portability Strategies in Estate Planning: Navigating Asset Composition, Decoupling, GST Exemption Issues and More

Webinar: ID# 1013954
Recorded CD
About This Course:
This webinar will provide estate planning counsel with guidance on avoiding pitfalls in portability planning. Attendees will learn planning techniques to navigate asset composition, decoupling, GST exemption issues and more.

Two years ago ATRA established portability as a permanent strategy. However, experiences since ATRA demonstrate that counsel must be able to effectively navigate the nuances and pitfalls of portability and correctly implement its uses in an overall estate plan.

Counsel will learn strategies to handle portability in traditional and in the blended and non-traditional family context. Additionally, estate planning attorneys must implement strategies to account for when combined assets do not exceed $10.68 million, balancing use of the applicable exclusion, basis step-up, and income tax issues with trusts.

Decoupling also requires strategies to manage that careful balance for portability planning when a testator is domiciled in a decoupled state. Our panel will analyze and describe techniques for counsel to adequately balance these interests and effectively implement a client's estate plan.

Listen as our experienced panel explores and provides best practices for handling the nuances and pitfalls of relying on portability. Attendees will learn how to integrate portability within the estate plan, specifically taking into consideration blended family, asset composition, decoupling, GST and income tax issues.

  1. Blended family considerations

  2. Asset composition

  3. Decoupled vs. non-decoupled states

  4. GST tax exemption considerations

  5. Income tax issues with trusts
The panel will review these and other key questions:

  • What considerations must be made when integrating portability within a blended family structure?

  • How does decoupling affect the use of portability? What strategies must be implemented when a decedent is domiciled in a decoupled state?

  • What strategies must be implemented to leverage the benefits of the GST exemption in a portability environment? 

  • How must you balance the use of the applicable exclusion amount and basis step-up within the context of portability?


Handout materials and the phone number for live presentations are made available to you 1 day prior to the event via email from the presenter. Copies of the presentations are included with recorded versions.

If you order a recorded version of the webinar, CD's will be mailed out approximately 10 days after the live event. Shipping is included in the price of recorded versions.

Advanced Portability Strategies in Estate Planning: Navigating Asset Composition, Decoupling, GST Exemption Issues and More
or via CD
Course Details
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