Part 2 State Exemption/ Marital Deduction Planning – Describes the four general designs used to capture state and/or federal exemption amounts, the use of disclaimers and state QTIP elections and the impact of exemption portability on planning going forward.
Hope this helps…
Jeremy P. Green CFP, CTFA, CLU, CEBS, MSFS, AEP, EA
Wealth Strategist & Expert Witness Consultant
Wealth Strategist Designs