Loading Events

« All Events

  • This event has passed.

The Perils of Portability

March 13, 2014 @ 7:30 am - 9:00 am

[lightbox link=”https://samuelslaw.com/wp-content/uploads/2013/11/jeff-cheyne-thumb.jpg” thumb=”https://samuelslaw.com/wp-content/uploads/2013/11/jeff-cheyne-thumb-130×130.jpg” width=”130″ align=”none” title=”jeff-cheyne-thumb” frame=”false” icon=”image”]   [lightbox link=”https://samuelslaw.com/wp-content/uploads/2013/11/glen-goland-thumb.jpg” thumb=”https://samuelslaw.com/wp-content/uploads/2013/11/glen-goland-thumb.jpg” width=”130″ align=”none” title=”glen-goland-thumb” frame=”false” icon=”image”]

Presented by Jeffrey Cheyne and Glen Goland

When the American Taxpayer Relief Act of 2012 (“ATRA”) was enacted on January 2, 2013, the deceased spouse’s portability exemption under the federal estate tax law was made permanent.

Portability was intended to simplify estate tax planning for married couples and make it easier to combine both spouse’s federal exemption amounts (currently $10,680,000).

In practice portability is anything but simple.

This seminar will review the basics of making and using a portability election, late portability elections pursuant to the recently issued Rev. Proc. 2014-18, discuss the potential liability that professional advisors face when counseling their clients and talk about some steps that professionals should consider taking in order to mitigate this liability risk.

To register, please contact us at events@samuelslaw.com or 503-226-2966.



March 13, 2014
7:30 am - 9:00 am


Samuels Yoelin Kantor LLP Offices
111 SW 5th Avenue Suite 3800
Portland, 97204
+ Google Map
(503) 226-2966
View Venue Website