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Private Wealth Management: The Complete Reference for the Personal Financial Planner, Ninth Edition, 9th Edition by Jerry Rosenbloom, G. Victor Hallman

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Marital Deduction Planning, Postmortem Planning, and Estate Liquidity

This chapter covers important strategies for dealing with potential federal estate taxes, as well as planning for the payment of any such taxes that may be due. It must be recognized, of course, that the increased gift and estate tax applicable exclusion amount of $5,000,000 (indexed) made permanent by ATRA, as well as portability also made permanent by ATRA, have substantially reduced the number of estates that actually will have an estate tax liability. Nevertheless, planning is still important in many cases to use the strategies that will avoid or reduce any such taxes.

MARITAL DEDUCTION PLANNING

For persons or couples with potential estates large enough to attract federal ...

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