The Portable Exclusion, Marital Deduction and Future of Survivor's and Bypass Trusts Planning

Course Details


Monday, December 16, 2019

6:30am – 2:00pm
(Registration: 6:00am)

Field of Study


Course Number


CPE Credit

8.0 hours CPE credit

Level of Knowledge



CalCPA Education Foundation




More frequently, clients need to simultaneously address the estate, gift, generation-skipping, income, and property tax implications of estate plans. Dive deep into the pros and cons of relying on the portable exclusion to avoid estate tax.

Further, now that the Treasury Department has addressed clawback, examine the role of the marital deduction and find ways to maximize planning opportunities by building flexibility into the modern estate plan. Cover the qualitative and quantitative implications of various strategies as they apply to everyday scenarios including the

Materials are provided as an ebook.


  • Interplay of the estate, gift, generation-skipping, income and property taxes.
  • Portable exclusion.
  • Marital deduction planning: rules for and reasons to use Survivor’s and QTIP trusts.
  • “B” (Bypass) trusts.
  • “A” (Survivor’s)/”C” (QTIP) trusts planning.
  • Spousal Lifetime Access Trusts (SLATs).
  • Qualified Personal Residence Trusts (QPRTs).


  • Identify recent estate planning developments and strategies.
  • Determine how to properly apply recent tax and legal developments.
  • Recognize how to claim the portable exclusion at the first and second deaths, what happens if the surviving spouse remarries, and what happens when the next spouse dies.
  • Identify the pros and cons of “B” (Bypass) trusts.
  • Recognize the trend toward “A” (Survivor's)/”C” (QTIP) trusts planning, leaving out “B” (Bypass) Trusts and when it is appropriate.
  • Explore Spousal Lifetime Access Trusts (SLATs) and Qualified Personal Residence Trusts (QPRTs), two useful planning techniques through 2025. 

Designed For

CPAs, attorneys, financial advisers, insurance advisers, trust officers, paralegals and estate planners.

Registration for this course has passed.

Course Pricing

Member Fee

Applicable if you are a HSCPA member in good standing.

Non-Member Fee

Applicable if you are not a HSCPA member.

Your Price $375.00

CPE Choice

Learn more about CPE Choice.
This course does not qualify for CPE Choice.

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