Description
Interested in learning more about the ways an A/B bypass trust works to limit Oregon estate tax liability? We will dive deep into the how, why and when of funding both the A (Survivor's) and B (Family) Trusts on the death of the first spouse. We will explore how the A/B trusts function through the life of the surviving spouse, including tax implications of significant asset appreciation during that time.
Learning Objectives
Understanding the options, rationale and implications behind funding the A/B credit shelter trust (bypass) in Oregon. We will explain the Special Formula General Power of Appointment that allows for assets to be pulled back into the survivor's estate after his or her death if the result is a better tax outcome.