Estate Planning Portability is a Game-Changer for Married Couples

Portability offers a significant change in estate planning for married couples and may be one of the planners’ most effective tools for small and medium sized estates. Congress introduced this taxpayer-friendly provision to simplify estate planning, and the recently released final regulations clarify the portability election rules. However, while this opportunity is incredibly useful, it is not automatic.

This complimentary white paper details the way in which portability allows a married couple to treat their two individual estate tax applicable exclusion amounts as if they were one large combined exclusion amount without the sophisticated estate planning complexities of retitling assets or creating trusts. It addresses the challenges and finer details of the guidelines that surround this opportunity that estate planners need to know.

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