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Practical Issues in Portability
Date
July 22, 2015
In 2010 Congress significantly changed estate taxation by allowing a decedent to make what we call the portability election. This change, and changes to income taxation in 2012, create issues which the CPA must address.
Learning Objectives:
• Attendees will review the portability election and learn the basic trade-off between income and estate tax it creates.
• Attendees will learn the mathematical advantages of various estate planning techniques.
Learning Objectives:
• Attendees will review the portability election and learn the basic trade-off between income and estate tax it creates.
• Attendees will learn the mathematical advantages of various estate planning techniques.
Speaker
Partner, Keebler and Associates, LLP
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