Portability And The DSUE Maximizing The Deceased Spouse’s Unused Exclusion

  • 01:00 PM ET | 12:00 PM CT | 10:00 AM PT | Duration: 120 Minutes
  • Credit: IRS Credits: 2 | NASBA Credits: 2| Product Code: WEB00392
Contact Person Klaralee R. Charlton
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Webinar Instruction will be emailed on your registered email address 3 days prior to webinar | Web Download / e-Transcript will be shared in 7 working days from the date of webinar

Unlock the full potential of the federal estate tax exemption with Portability and the DSUE: Maximizing the Deceased Spouse’s Unused Exclusion. This essential continuing education program provides a deep dive into the concept of portability and how to effectively preserve and apply the Deceased Spouse’s Unused Exclusion (DSUE) for surviving spouses. Participants will learn when and how to elect portability, the strategic advantages of filing a timely Form 706—even for estates below the filing threshold—and how the DSUE can be used to significantly enhance lifetime gifting and estate planning flexibility. The program also covers critical pitfalls, IRS guidance, and planning considerations in light of recent legislative changes. Whether you’re advising married couples, navigating a post-mortem estate, or crafting long-term wealth transfer strategies, this course equips you with the tools to preserve and maximize available tax benefits.

Session Highlights:

  • Explain the concept of portability and identify the requirements for electing the Deceased Spouse’s Unused Exclusion (DSUE) on Form 706.
  • Analyze scenarios where electing portability provides strategic estate and gift tax advantages, even when the deceased spouse’s estate is not otherwise taxable.
  • Apply best practices to accurately complete and timely file Form 706 to preserve the DSUE for future use.
  • Evaluate common errors and compliance risks associated with portability elections and implement strategies to avoid them.
  • Understand the mechanics and requirements of electing portability
  • Learn how to capture and use the DSUE to expand planning opportunities
  • Identify best practices for filing Form 706 in non-taxable estates
  • Avoid common mistakes and stay compliant with IRS guidance

Credits and Other Information:

  • Recommended CPE credit – 2.0
  • Recommended field of study – Taxes
  • Session Prerequisites and preparation: None
  • Session learning level: Basic
  • Location: Virtual/Online
  • Delivery method: Group Internet Based
  • IRS Course ID: PJGWS-T-00112-25-O
  • Attendance Requirement:  Yes
  • Session Duration: 2 Hours
    • Case Studies and Live Q&A session with speaker
    • PowerPoint presentation for reference

Who Will Benefit:

  • CPA
  • Accountants
  • Enrolled Agents (EAs)
  • Tax Professionals
  • Attorneys
  • Other Tax Preparers
  • Wealth Managers
  • Finance professionals
  • Financial planners

Coder Archives is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.

Speaker Profile:
Klaralee Charlton is a Shareholder with Katz, Look & Onorato, P.C. where she practices fiduciary tax, estate administration, and business transactional law. As part of her practice, Ms. Charlton guides clients through the process of administering a loved one’s estate including the collection, valuation, management and transfer of assets including financial accounts, real estate, and business interests with a focus on minimizing estate and income tax liability. She also works closely with trustees of ongoing trusts to ensure compliance and prepares clients’ fiduciary income tax returns annually.
 
Klaralee has written and lectured on topics including estate and gift tax, fiduciary income tax reporting and U.S. regulations governing the valuation of small family businesses. She previously served as Chair of the Colorado Bar Association, Tax Section and President of the Greater Denver Tax Counsel Association. She earned her J.D. from the University of Utah, S.J. Quinney College of Law, her LL.M. in Tax Law from the University of Denver, and her B.A. in political science from Bryn Mawr College. She is admitted to practice in both Colorado and Montana.
IRS Credits
NASBA Credits
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We are approved to provide CPE/CE credits to Tax Professionals

  • IRS
  • NASBA
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