Given the new estate tax environment, when should you file a 706 for a non-taxable estateeven if one is not requiredto take advantage of QTIP and portability elections? Your determination will play a pivotal role in the sub-trust funding. Dive into subtrust funding on the death of the first spouse in the context of a joint revocable trust; the effects of different estate planning techniques on subtrust funding; spreadsheets for subtrust allocation; and analyze a hypothetical fact pattern using spreadsheets. The course will also cover income tax issues related to funding; opportunities presented by QTIP; portability elections; marital deduction and generation-skipping formulae; and stale trust funding.
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