• videocam Live Webinar with Live Q&A
  • calendar_month October 6, 2026 @ 1:00 PM ET/10:00 AM PT
  • signal_cellular_alt Intermediate
  • card_travel Estate Planning
  • schedule 90 minutes

Intersection of State Lines and Estate Lines: Estate Planning Challenges When Relocating Across State Lines

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Discount expires 9/22/26

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CLE
CPE
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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

Samuel M. DiPietro
Senior Associate
Spencer Fane LLP

Mr. DiPietro helps high-net-worth families create coordinated, tax-efficient estate plans that grow and adapt with them. His practice focuses on families with significant assets, multiple state residences, and sophisticated estate and income tax considerations who often find that a standard estate plan no longer fits their needs. As both an estate planning attorney and a CPA with two advanced degrees in taxation, Mr. DiPietro approaches planning through an integrated lens, considering legal structure, tax consequences, asset ownership, and long-term family objectives together rather than in isolation.

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Credit Information

  • This 90-minute webinar is eligible in most states for 1.5 CLE credits.

  • CPE credit is not available on recordings.

  • BARBRI is a NASBA CPE sponsor and this 90-minute webinar is accredited for 1.5 CPE credits.

  • BARBRI is an IRS-approved continuing education provider offering certified courses for Enrolled Agents (EA) and Tax Return Preparers (RTRP).


  • Live Online


    On Demand

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

Learning Objectives

After completing this course, you will be able to:

  • Understand how state domicile and asset situs critically affect estate tax, property characterization, and inheritance
  • Identify tax residency and domicile issues in post-move estate planning
  • Understand how to secure a step-up in basis for transfers of certain assets
  • Recognize tax planning challenges and key considerations for beneficiaries of dynasty trusts
  • Ascertain methods for using lifetime gifts for estate tax planning
  • Field of Study: Taxes
  • Level of Knowledge: Intermediate
  • Advance Preparation: None
  • Teaching Method: Seminar/Lecture
  • Delivery Method: Group-Internet (via computer)
  • Attendance Monitoring Method: Attendance is monitored electronically via a participant's PIN and through a series of attendance verification prompts displayed throughout the program
  • Prerequisite:

    Three years+ business or public firm experience at mid-level within the organization, dealing with complex multi-state trust and estate tax calculations and reporting; supervisory authority over other preparers/accountants. Specific knowledge of basic apportionment methods, understanding of differences between tangible and intangible property for state income tax purposes; familiarity with trustee powers and residency rules

BARBRI, Inc. 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 Credits. Complaints regarding registered sponsons may be submitted to NASBA through its website: www.nasbaregistry.org.

IRS Approved Provider

BARBRI is an IRS-approved continuing education provider offering certified courses for Enrolled Agents (EA) and Tax Return Preparers (RTRP).

BARBRI CE webinars-powered by Barbri-are backed by our 100% unconditional money-back guarantee: If you are not satisfied with any of our products, simply let us know and get a full refund. Contact us at 1-800-926-7926 .