Post-Mortem Planning-Post ATRA

Post-Mortem planning is the planning that is addressed after the taxpayer has died. There are often a range of valuable tax and non-tax planning steps that can be taken after death. Regardless of how much pre-death planning is done, post-death planning is critical to address to maximize tax and other benefits. After the American Taxpayer Relief Act introduced portability and a $5M inflation adjusted exemption the nature of that planning changed significantly. This program explores many of those changes and practical steps that can be taken.