Portability or No: End of the Credit Shelter Trust (from Advanced Estate Planning 2015) (Online Seminar)

MCLE Credits: 1.5
Ethics Credits Included: 0.0

MCLE Credit: 1.5 (Ethics: 0.0)
Live-Interactive Credit: 0.0
Price: $110 (Includes a downloadable audio version.)
Viewable Through: 5/31/2018


A pre-recorded streaming VIDEO replay of one session from the May 2015 live seminar, The Douglas W. Conner 36th Annual Advanced Estate Planning and Administration Seminar.

This session reviews the opportunities and pitfalls of estate planning under the new portability regime. More complicated than advertised, relying on portability rarely may be the right answer. Understanding the rules and how the math works is key to giving clients the best advice.





Diana S.C. Zeydel, Greenberg Traurig, P.A. / Miami, FL

Diana S.C. Zeydel is the National Chair of the Trusts & Estates Department and a shareholder of the law firm of Greenberg Traurig, P.A. She is a member of the Florida, New York and Alaska Bars. Diana is a past member of the Board of Regents and immediate past Chair of the Estate & Gift Tax Committee of the American College of Trust and Estate Counsel. She is an Academician of The International Academy of Estate and Trust Law. She is a member of the Executive Council of the Real Property, Probate and Trust Law Section of the Florida Bar and an ACTEC liaison to the Section. Diana is a recipient of the 2014 IFLR/Euromoney “Best in Wealth Management” Americas Women in Business Law Awards. She is recognized as a “key figure in shaping the whole wealth management legal profession,” Chambers USA 2012 Client’s Guide; “an incredibly intelligent and creative practitioner, particularly on the tax and business restructuring side,” Chambers USA 2011 Client’s Guide; and to be “at the cutting edge of federal tax matters,” Chambers USA 2010 Client’s Guide.

Ms. Zeydel is a frequent lecturer on a variety of estate planning topics and has authored and co-authored several recent articles, including “Supercharged Credit Shelter TrustSM versus Portability,” Probate and Property, March/April 2014; “Portability or No: The Death of the Credit-Shelter Trust,” Journal of Taxation, May 2013; “Imposition of the 3.8% Medicare Tax on Estates and Trusts,” Estate Planning, April 2013; “Congress Finally Gives Us a Permanent Estate Tax Law,Journal of Taxation, February 2013; “Tricks and Traps of Planning and Reporting Generation-Skipping Transfers,” 47th Annual Heckerling Institute on Estate Planning, 2013; “New Portability Temp. Regs. Ease Burden on Small Estates, Offer Planning for Large Ones,” Journal of Taxation, October 2012; “When Is a Gift to a Trust Complete: Did CCA 201208026 Get It Right?” Journal of Taxation, September 2012; “Turner II and Family Partnerships: Avoiding Problems and Securing Opportunity,” Journal of Taxation, July 2012; “Developing Law on Changing Irrevocable Trusts: Staying Out of the Danger Zone,” Real Property, Trust and Estate Law Journal, Spring 2012; “An Analysis of the Tax Effects of Decanting,” Real Property, Trust and Estate Law Journal, Spring 2012; Comments submitted by ACTEC in response to Notice 2011-101 on Decanting, April 2012; Comments submitted by ACTEC in response to Notice 2011-82 on Guidance on Electing Portability of the DSUE Amount,” October 2011; Contributor to A Practical Guide to Estate Planning, Chapter 2 Irrevocable Trusts, 2011; “Estate Planning After the 2010 Tax Relief Act: Big Changes, But Still No Certainty,” Journal of Taxation, February 2011; “The Impossible Has Happened: No Federal Estate Tax, No GST Tax, and Carryover Basis for 2010” Journal of Taxation, February 2010; “Tax Effects of Decanting - Obtaining and Preserving the Benefits,” Journal of Taxation, November 2009; “Estate Planning in a Low Interest Rate Environment” Estate Planning, July 2009; “Directed Trusts: The Statutory Approaches to Authority and Liability,” Estate Planning, September 2008; “How to Create and Administer a Successful Irrevocable Life Insurance Trust” and “A Complete Tax Guide for Irrevocable Life Insurance Trusts,” Estate Planning, June/July 2007; “Gift-Splitting - A Boondoggle or a Bad Idea? A Comprehensive Look at the Rules,” Journal of Taxation, June 2007; “Deemed Allocations of GST Exemption to Lifetime Transfers” and “Handling Affirmative and Deemed Allocations of GST Exemption,” Estate Planning, February/March 2007; “Estate Planning for Noncitizens and Nonresident Aliens: What Were Those Rules Again?” Journal of Taxation, January 2007; “GRATs vs. Installment Sales to IDGTs: Which is the Panacea or Are They Both Pandemics?” 41st Annual Heckerling Institute on Estate Planning, 2007; and “What Estate Planners Need to Know about the New Pension Protection Act,” Journal of Taxation, October 2006. Diana received her LL.M. in Taxation from New York University School of Law (1993), her J.D. from Yale Law School (1986), and her B.A., summa cum laude, from Yale University (1982), where she was elected to Phi Beta Kappa.

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