December 19, 2023


8 Total CPE Credits


Webinar (CA): ABC Trust Planning and The Portable Exclusion 2023

  • Instructor

    James Gardner

Learning Objectives

• Determine how to properly apply recent tax and legal developments
• Recognize how to claim the portable exclusion at the first and second deaths
• 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

Major Topics

• The interplay of the estate, gift, generation-skipping, and income 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
• What planners should tell their wealthy clients after the issuance of the Clawback Regulations

CPE Credits Available

Total CPE

Things to Know About This Course

Course Level

  • Basic



Advanced Preparation

This webinar is produced by CalCPA. You will receive your login link/instructions and Certificate of Attendance directly from this third-party vendor. It is important that you review your COCPA confirmation for details on receiving your login instructions and COA from said vendor.

Intended Audience

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


California CPA Education Foundation

Register For This Event

  • COCPA Member

    $ 299 299
  • COCPA Non-Member

    $ 399 399
    Your Price

Please login to register.