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Portability: An Estate Planning Game-Changer
Date
May 19, 2014
This session will address the portability election — how it works, how it is made and why it is important. It will focus on the planing advantages and disadvantages of making the election. The following topics will be covered:
• What portability is and what it is intended to accomplish
• Portability applies only to the Unused Exclusion of the Last Deceased Spouse (DSUE)
• Election required for portability to apply
• Whether or not “small” estates should bother to file Form 706 to elect portability
• Portability issues on Forms 706 and 709
• Advantages and disadvantages of portability
• What portability is and what it is intended to accomplish
• Portability applies only to the Unused Exclusion of the Last Deceased Spouse (DSUE)
• Election required for portability to apply
• Whether or not “small” estates should bother to file Form 706 to elect portability
• Portability issues on Forms 706 and 709
• Advantages and disadvantages of portability
Speaker
Steven Siegel, J.D., LL.M. (Taxation)
President, The Siegel Group
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