About the Course
Introduction
This CLE/CPE webinar will provide estate planners and advisers an in-depth analysis of key estate and tax planning issues that arise when clients relocate to another state. The panel will discuss post-move planning strategies, residency and domicile factors, step-up in basis, community property agreements, and deed and transfer tax considerations, as well as offer planning strategies to maximize tax savings.
Description
Estate and tax planning for clients moving from one state to another can cause significant tax liability for estates and beneficiaries. Estate planners and tax advisers must recognize potential pitfalls under federal and state law and implement methods to minimize potential tax liability.
When individuals relocate across state lines, the implications of differing state laws on estate tax, property characterization, and beneficiary considerations should be the primary focus when implementing or updating an estate plan. Counsel must recognize the benefits of changing residency to certain states, such as (1) mitigating state estate tax, (2) retaining secondary residences with limited exposure, (3) reducing income tax, and (4) unlocking the IRC §1014(b)(6) step-up in basis. However, some risks may include potential aggressive audits and domicile disputes by former states must be considered.
Listen as our panelist discusses post-move planning strategies, residency and domicile factors, step-up in basis, community property agreements, deed and transfer tax considerations, and planning strategies to maximize tax savings.
Presented By
Mr. DiPietro collaborates with families and their advisors to create customized estate plans that consider the specific needs of each family, ensuring the protection and seamless transfer of wealth. He has extensive experience in crafting estate plans tailored to the unique requirements of modern families. Mr. DiPietro a certified public accountant with two advanced degrees in taxation, has successfully implemented plans that reduce income, gift, estate, and generation-skipping transfer taxes in the context of succession planning for individuals and privately held businesses.
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This 90-minute webinar is eligible in most states for 1.5 CLE credits.
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Date + Time
- event
Tuesday, October 6, 2026
- schedule
1:00 PM ET/10:00 AM PT
I. Planning the post-move estate plan
A. Residency and domicile factors
B. Community property principles and characterization
C. Basis step-up and community property agreement
D. Out-of-state real estate and titling issues
E. Trust structures for blended families
F. Powers of attorney across states
II. Considerations for beneficiaries
A. State-only QTIP elections
B. Trusts vs. outright inheritances
C. State income taxation of trusts
D. Beneficiary-specific planning
III. Additional planning notes
A. Moving from community property states
B. Moving to community property states
C. Opt-in and opt-out states
D. Deed and transfer tax considerations
E. Dynasty trusts and trust situs
F. Lifetime gifts as estate tax planning
The panelist will discuss these and other key issues:
- Navigating residency and domicile issues in post-move estate planning
- Ensuring step-up in basis and structuring community property agreements
- Handling out-of-state real estate and titling issues
- Challenges and key planning considerations for beneficiaries
- Planning strategies for community property states and opt-in and opt-out states
- Trust situs and deed and transfer tax considerations
