Portability Versus Bypass Trust: Practical Planning Tips

Portability Versus Bypass Trust: Practical Planning Tips By: Martin M. Shenkman, CPA, MBA, JD, Esq. and Robert S. Keebler, CPA, MST, AEP Introduction Portability has been heard all over the estate planning lecture circuit. But once the basic rules are understood, and the issues about the 2013 uncertainties rehashed, the bottom line for estate planning practitioners is what practical actions and...