Navigating the ATRA-Math - WTP hosting

Date: May 28, 2013 - 2:30 PM - 4:30 PM

WTP Baltimore office, 7 St. Paul Street, 19th floor, Baltimore MD 21202

 The American Taxpayer Relief Act of 2012 (ATRA) adds a considerable amount of certainty to the estate planning world but includes some potential pitfalls as well. For example:
•    When might electing “portability” of the applicable exclusion amount at the death of the first spouse to die be a bad idea?
•    With income tax rates markedly higher for some, is a step-up in basis at death more valuable than a lifetime gift?
•    With Americans living a lot longer, should we think differently about wealth and estate planning?
Paul S. Lee, National Managing Director of Bernstein’s Wealth Management Group, will lead a discussion of these and other planning issues that arise under ATRA, using case studies and sophisticated wealth forecasting software to illustrate key points.