Marital Estate Planning After Tax Reform

A new focus to estate planning

  • Product Number: 2190283WBC
  • CLE Credits, earn up to:
    3 substantive credits, 0 ethics credits CLE Credit Note
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Made to order; please allow up to 2 weeks for delivery. No supporting materials included. $165.00; Sponsor Members $148.50; New Lawyers $123.75
  • Product Description
  • Agenda & Materials
  • Faculty
  • Product Description

    Product Description

    The Tax Code changes at the end of 2012 transformed our thinking about estate planning for a married couple: portability of gift and estate tax exemption became a permanent fixture, as did an inflation-adjusted $5,000,000 exemption. Then at the end of 2017, the Tax Cuts and Jobs Act doubled the inflation-adjusted exemption to $10,000,000, making the federal gift and estate tax a non-issue for all but the wealthiest Americans. At the same time, sixteen states still have some form of state estate tax, and Massachusetts has one of the most burdensome such taxes. These considerable changes bring a new focus to marital estate planning. With potential income tax savings more relevant than ever, in many cases estate inclusion and a resulting basis step-up is more valuable than sheltering assets from estate tax at the surviving spouse’s death.

    This program focuses on how to plan for a married couple to take advantage of portability of exemption, and the opportunity for basis step-up at the survivor’s death, without giving up all the potential benefits of a conventional estate plan.

  • Agenda

    Agenda & Materials

    • 9:30 - 9:40 am

      Welcome and Introduction

    • 9:40 - 10:20 am

      Marital Estate Planning Today

      • 2017 Estate Reform Act
      • Portability
      • Massachusetts Estate Tax
    • 10:20 - 11:05 am

      Approaches to Marital Planning

      • Traditional Planning - the Credit Shelter Trust
      • Portability
    • 11:05 - 11:20 am

      Networking and Refreshment Break

    • 11:20 - 11:40 am

      Planning for Flexibility

    • 11:40 - 12:20 pm

      Discussion- Scenarios 1, 2 and 3

    • 12:20 - 12:30 pm

      “Ask the Experts” Q&A Session


    Please Note

    MCLE webcasts are delivered completely online, underscoring their convenience and appeal. There are no published print materials. All written materials are available electronically only. They are posted 24 hours prior to the program and can be accessed, downloaded, or printed from your computer.

  • Faculty


    Marc J. Bloostein, Esq., Ropes & Gray LLP, Private Client Group, Boston


    Geoffrey M. Mason, Esq., Ropes & Gray LLP, Private Client Group, Boston