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ENGAGE 2017


EST1721 - Portability after Rev. Proc. 2016-49 and The 'Portability Qtip'


Jun 14, 2017 2:05pm ‐ Jun 14, 2017 3:20pm

Standard: $49.00

Description

Before portability of the estate tax exemption, a QTIP election was unnecessary if it did not reduce estate tax liability at the first death. However, now that there is portability of the estate tax exemption, a QTIP election which was previously unnecessary might be prudent. Recently, the IRS issued Rev. Proc. 2016-49 which eliminates the concern of making a potentially unnecessary QTIP election and opens a new estate planning paradigm: the “portability QTIP”.

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