The ABA Real Property, Trust and Estate Law Section offers a teleconference and webcast today on Planning with the TRA 2010 Transfer Tax Rules: The Sun Has Risen from 1:00 – 2:30 p.m. EST:

The dust is settling on the flurry of year-end estate planning activity resulting from the Tax Relief Act of 2010. For the estates of decedents who died in 2010, executors must determine whether to use the default provisions of a $5 million exemption and 35% rate or make the election to have no estate tax and the modified carryover-basis regime. Other clients must determine how to take advantage of the $5 million exemption, reunified gift and estate tax exemptions, and portability that may only be available for two years.

• Jonathan G. Blattmachr (Eagle River Advisors, New York, NY)
• Robert Keebler (Keebler & Associates, Green Bay, WI)
• Martin M. Shenkman (Martin M. Shenkman PC, Tenafly, NY)