This program will discuss how the December changes affect the way we practice. Does portability change the desirability of using trusts? How does the increased estate tax applicable exclusion amount affect the way we put together estate plans? What gifting opportunities have arisen or were given new life? How should we handle 2010 dealts (this portion will be left for the end of the discussion so that that those who do not have 2010 decedents can decide whether they are intersted in that part)?

Steven B. Gorin, Esq., CPA  is a partner in the Private Client practice group of Thompson Coburn LLP.  He is a Fellow of the American College of Trust & Estate Counsel and serves on the Council of the American Bar Association’s Real Property, Trust & Estate Law Section.  Steve is a current developments writer for the Tax Management Estates, Gifts & Trusts Journal and a Technical Editor and author for Steve Leimberg’s LISI newsletter. For additional information about him, see www.thompsoncoburn.com/people/find-a-professional/steven-gorin.aspx.