Webinar

Navigating the Portability Rules and How it Can Be a Game Changer for Your Clients

If you have questions about this event, please call us at 952-831-2707.

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This course helps the practitioner understand not only how to make the portability election, but how it can provide overall tax benefits to surviving spouses and beneficiary of estates that fall below the federal estate exclusion amount. We will look at who should and can make the election, how the election is made and how to opt out, the requirements for filing Form 706, along with comparing the benefits of electing portability to conventional credit shelter trust planning.

Please Note: If you need credit reported to the IRS for this IRS approved program, please download the IRS CE request form on the Course Materials Tab and submit to leighanne.conroy@acpen.com.

Major subjects

• Defining portability, a.k.a. the deceased spousal unused exemption (DSUE) election
• How to calculate the DSUE amount
• Making the portability election
• Who can and cannot elect portability
• Review the requirements for completing form 706 when electing portabi

Learning objectives

• To provide the practitioner with the knowledge to help their client decide whether to make the portability election and the mechanics and process of filing form 706 to elect or out-out of electing portability.

Who should take this program?

• CPAs and attorneys

Pricing

Our records indicate you are a nonmember. If you register, you will be charged $79.00 (Standard Nonmember Fee). Members: Please log in to receive member fee.