Portability vs. “B” Funding Comparison Chart

By Philip J. Kavesh, J.D., LL.M. (Taxation), CFP®, ChFC, California State Bar Certified Specialist in Estate Planning, Trust & Probate Law

With the passing of the American Taxpayer Act of 2012 (“ATRA”), portability has now been made “permanent”, which means that you have to weigh the advantages and disadvantages of the decision for portability versus funding the “B” trust with your clients. This chart, put together by estate planning attorney Philip J. Kavesh, compares the Portability and “B” Funding option for clients.

You might also be interested in his white paper entitled, “Post-ATRA: Comparing the Pros & Cons of Portability vs. ‘B’ Funding”.