Effective Trust Planning: Estate Tax Trusts (2014)
1.0 MCLE Credit in Professional Practice
Does the credit shelter trust still have utility? How does it compare with portability? Use of the federal and New York credit. How do you define the amount that is going to go into the credit trust? Is a disclaimer useful, and what are its downsides? Why not simply depend upon portability?
Philip L. Burke, Esq., Woods Oviatt Gilman LLP, Rochester
- Online On-Demand