[WEB] Estate Planning for the 99% - Portability and More

Course Details


Wednesday, September 7, 2022

8:30am – 12:00pm
(Registration: 8:30am)

Course Number


CPE Credit

4.0 hours CPE credit


Level of Knowledge



Kaplan Financial Education


Experience advising clients on tax and financial matters


With a lifetime exemption of over $11,000,000 (temporarily - $5,000,000 permanently), much of what the traditional estate planning CPAs did for clients no longer makes sense, as these clients do not face a federal estate tax liability, or it can be easily avoided. However, that does not mean there are not tax issues or that a failure to plan will not cost the family money.

This session will look at advising those poor estates. We will discuss the use of portability planning in lieu of bypass trusts, how to plan to maximize basis for heirs rather than minimize inclusion in an estate, and not getting blind-sided by state-level estate and inheritance taxes.


  • How old-style estate plans actually increase the heirs taxes under the current law
  • The uses and limitations of the portability election
  • Locking in the higher exclusion amount created by the Tax Cuts and Jobs Act with a portability election
  • Using a QTIP election to combine portability with a trust to hold the decedents assets


Participants will be able to:

  • Advise clients on the advisability of making a portability election
  • Assisting the clients attorney in revising or designing the clients estate plan
  • List those states with an estate and/or inheritance tax

Designed For

CPAs who advise clients with a high net worth.

Course Pricing

Early Registration Member Fee

Applicable if you are a HSCPA member in good standing and register by August 26, 2022.

Member Fee

Applicable if you are a HSCPA member in good standing.

Early Registration Non-Member Fee

Applicable if you are not a HSCPA and register by August 26, 2022.

Non-Member Fee

Applicable if you are not a HSCPA member.

Your Price $300.00

CPE Choice

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

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