ALI CLE: Marital Deduction Planning: Tips and Traps

Wednesday, September 27, 2023
12:00 PM - 01:00 PM

Join ACTEC Fellow Barbara Sloan

Why You Should Attend:

The marital deduction is a critical way for one partner in a marriage to transfer unlimited assets to their spouse upon death without incurring any federal tax consequences until both have passed. In the world of estate tax, this deduction may be considered a simple methodology, yet technical rules limit its applications, and failure to abide can be costly. Because there is no “one size fits all” approach to estate planning, advisors need to understand the basic estate tax avoidance and mitigation tools available.

This program will help you to better utilize this tax deferral by becoming well versed in how it works and the considerations to be weighed when determining whether the marital deduction is a good fit for your clients.

What You Will Learn:

In this one-hour webcast, an experienced estate planner and ACTEC Fellow will explore this powerful tool, how it works, and who it can benefit. She’ll specifically discuss:

  • What the requirements are for the marital deduction
  • Who should utilize the traditional marital deduction/credit shelter plan
  • Why and how to incorporate flexibility
  • Where tailoring the use of flexibility techniques is critical
  • How portability works, its advantages and disadvantages, the application of portability rules, and using it as a post-mortem decision


All registrants will also receive a lengthy and detailed outline that reviews everything addressed in the program, serving as a valuable future resource.