What’s Now the Best Way
To Plan to Use the First Spouse to Die’s
Unused Exemption Amount?

(You need to know how IRS Revenue Procedure 2016-49 and
newly issued Revenue Procedure 2017-34 
have tipped the scale!)

Ever since “portability” of the first spouse to die’s unused exemption (or “DSUEA”) became law, estate planners have been trying to figure out the best way to go about structuring their documents.  Should you still use the traditional bypass trust?  Or some new variation of it (including second death step-up provisions)?  Or use a QTIP trust?

Well, thanks to Rev. Proc. 2016-49, the QTIP alternative has been enhanced.  And, further, recently-issued Rev. Proc. 2017-34 has simplified this process.  There’s no time better than right now for advisors to recalibrate our previous analysis as to what works best for our clients.

Please join us and Robert S. Keebler, CPA/PFS, MST, AEP (Distinguished), CGMA for a 90-minute presentation entitled, “The Pros and Cons of Using the Portability QTIP, After Rev. Proc. 2016-49 & 2017-34”.

On this program you’ll learn:

  • What exactly is the planning opportunity confirmed by Rev. Proc. 2016-49
  • How Rev. Proc. 2017-34, made effective June 9, 2017, has defined a “simplified procedure” for this
  • How the “Portability QTIP” can be used to combine asset protection and a step-up at the second death
  • How the Portability QTIP can be further used to combine GST protection and a step-up at the second death
  • What are the mathematics of the Portability QTIP compared to the traditional Bypass Trust and a Bypass Trust including a formula step-up provision
  • How the use of the Portability QTIP compares to an outright spousal gift at death
  • How the Portability QTIP makes sense in a second marriage
  • How to chart the best course for IRAs
    • Does a Portability QTIP make sense compared to a spousal rollover?
    • How the minimum distribution rules work with a spousal rollover vs. Bypass Trust vs. QTIP trust
  • Understanding the varied required minimum distribution results with a spousal rollover, Bypass Trust and QTIP trust
  • And much, much more!

Your purchase includes: Downloadable PDF handout materials and MP3 audio recording. A PDF transcript may be added on for an additional fee during the checkout process.

  • Program Title: The Pros and Cons of Using the Portability QTIP, After Rev. Proc. 2016-49 & 2017-34
  • Speaker:
  • Duration: 90 minutes

Robert S. Keebler

CPA/PFS, MST, AEP (Distinguished), CGMA
Robert S. Keebler

Robert S. Keebler, CPA/PFS, MST, AEP (Distinguished), CGMA is a partner with Keebler & Associates, LLP and is a 2007 recipient of the prestigious Accredited Estate Planners (Distinguished) award from the National Association of Estate Planning Counsels. He has been named by CPA Magazine as 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. Mr. Keebler is the past Editor-in-Chief of CCH’s magazine, Journal of Retirement Planning, and a member of CCH’s Financial and Estate Planning Advisory Board. 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 in estate, gift and income tax examinations and appeals.

In the past 20 years, he has received over 150 favorable private letter rulings including several key rulings of “first impression.” Mr. Keebler is nationally recognized as an expert in estate and retirement planning and works collaboratively with other experts on academic reviews and papers, and client matters. Mr. Keebler is the author of over 75 articles and columns and editor, author, or co-author of many books and treatises on wealth transfer and taxation, including the Warren, Gorham & Lamont of RIA treatise Esperti, Peterson and Keebler/Irrevocable Trusts: Analysis with Forms.

Mr. Keebler is a member of the editorial board of the Society of Financial Service Professionals “Keeping Current” series. He is a featured columnist for CCH’s Taxes Magazine – “Family Tax Planning Forum,” Steve Leimberg’s “News of the Week Newsletter” and the Bureau of National Affairs Tax Division. Bob also had his article “Is That Your ‘Final’ Answer?” published in Tax Management Compensation Planning Journal. Bob frequently is quoted in national publications such as New York Times, Chicago Tribune, Baltimore Sun, Barrons, Bloomberg Wealth Manager, Financial Advisor, Forbes, Kiplinger, Lawyer’s Weekly, On Wall Street, The Wall Street Journal, USA Today, Wealth Manager and Worth in addition to many local and regional newspapers.

He is a frequent speaker for legal, accounting, insurance and financial planning groups throughout the United States at seminars and conferences on advanced IRA distribution strategies, estate planning and trust administration topics including the AICPA’s Advanced Estate Planning, Personal Financial Planning Conference and Tax Strategies for the High Income Individual Conference.

Mr. Keebler graduated (cum laude) from Lakeland College with a degree in Accountancy and the University of Wisconsin – Milwaukee with a Masters in Taxation. Before practicing in Northeastern Wisconsin, he practiced with Price Waterhouse where he concentrated in taxation.


The Ultimate Estate Planner, Inc. and the presenter are not registered Continuing Education Sponsors and this program is not pre-approved for continuing education credit for any state or regulatory agency.

However, please note that each program includes a Certificate of Completion and, depending on the license and the regulatory agency for which governs a participant’s CE credit, some professionals may be able to self-report his or her participation and receive credit. It is the responsibility of the participant to complete any process necessary to seek self-reported CE credit for his or her participation. By registering for a teleconference (or purchasing on On-Demand program), you understand that CE credit is not guaranteed or warranted by the presenter or The Ultimate Estate Planner, Inc.


  1. Judith Howard, Attorney

    Really enjoyed the presentation. Great Job, as always!

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