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Five common law states have enacted community property opt-in trusts for your clients to achieve a complete step-up in tax cost basis upon the death of the first spouse. Better yet – your clients don’t have to be a resident of one of these states to create a trust. Does the IRS have any issue with the strategy?  Learn the whos, whats, hows, whys – and when to use this valuable tool.

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We’ll review together

  • What do these laws have in common, and what don’t they?Drafting tips – and pitfalls to avoid
  • When should you use a community property opt-in, and when you shouldn’t
  • How will the IRS react?
  • Asset Allocation strategies
  • What happens if the parties divorce?
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