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Enrolled Agent
Portability allows a surviving spouse to retain the deceased spouse’s unused estate and gift tax exemption. Given this year’s great political uncertainty, the portability election may be more important than ever before. Advisors must refresh their understanding of portability in order to help clients who may have an estate tax obligation unexpectedly thrust upon them.
During his webinar, Bob will cover the following topics:
• Portability basics
• The mathematics of portability
• Estate tax consequences of electing portability
• Income tax consequences of electing portability
• Rev. Proc. 2022-32 – late election relief
• 9100 relief for late portability elections
• Portability for IRAs
Learning Objectives:
- Recall the basics and mathematics of portability
- Identify the estate tax and income tax consequences of electing portability
- Describe how 9100 relief may be used in situations of a missed tax election
Robert Keebler, CPA/PFS, MST, AEP (Distinguished), CGMA
Keebler & Associates, LLP
Partner
[email protected]
(920) 593-1701
Robert S. Keebler, CPA/PFS, MST, AEP (Distinguished), CGMA is a partner with Keebler & Associates, LLP, and the current chairman of the AICPA Advanced Estate Planning Conference. In 2007 he was inducted into the Estate Planning Hall of Fame of the National Association of Estate Planners & Councils. CPA Magazine has also named him one of the top 100 most influential practitioners in the United States and one of the top 40 tax advisors to know during a recession. His practice includes family wealth transfer and preservation planning, charitable giving, retirement distribution planning, and estate administration.
Mr. Keebler frequently represents clients before the National Office of the Internal Revenue Service (IRS) in the private letter ruling process and estate, gift, and income tax examinations and appeals. He has received more than 200 favorable private letter rulings, including several key rulings of “first impression.”
He is the author of over 100 articles and columns and is the editor, author, or co-author of many books and treatises on wealth transfer and taxation. Mr. Keebler has been a speaker at national estate planning and tax seminars for over 20 years, including the AICPA’s: Estate Planning, High Income, Advanced Financial Planning Conferences, ABA Conferences, NAPEC Conferences, The Notre Dame Estate Planning Conference, and the Heckerling Estate Planning Institute.
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