Resource Center

By: Matthew T. McClintock, J.D., Vice President, Education, WealthCounsel

Portability is now here to stay – at least, says the cynic, until Congress revisits the transfer tax laws. But since ATRA did not contain a sunset provision, there is no built-in deadline for lawmakers to act. We must now get comfortable with portability and its role in modern estate planning, and understand how to design and position estate planning strategies in the new estate planning paradigm of high exemptions, portability, and permanence – especially now that estate tax-driven planning is not a concern for the vast majority of clients.

Permanent DSUE portability has changed the calculus for estate planning for married couples. A few items are critical to bear in mind.

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