Using Portability in Today’s World

About the Program

This session will discuss how and when to use portability, especially in light of the substantially increased Federal Estate Tax Exclusion amount applicable in 2018 and subsequent years. It will examine how state estate taxes interact with portability, and why portability is not appropriate in all estates with surviving spouses.

You Will Learn

  • About when portability should or should not be elected
  • How and when to use portability where state estates taxes are a factor
  • How portability can be a home run in large estates

Speakers

T. Randolf Harris, McLaughlin & Stern, NYU (Adjunct Professor), New York, NY

Barbra A. Sloan
, McLaughlin & Stern, NYU (Adjunct Professor), New York, NY