About the Course
Introduction
This CLE/CPE course provides estate planning attorneys and tax professionals with practical strategies for addressing the legal, tax, and administrative challenges of multistate estate planning. The panel will examine domicile, multistate taxation, trust situs, governing law, asset ownership, and conflicts of law, with particular emphasis on trust migration, decanting, and the administration of revocable and irrevocable trusts across state lines.
Description
Clients with residences, business interests, or other assets in multiple states present significant estate planning challenges. Differences in state probate, trust, property, and tax laws can create competing jurisdictional claims, unnecessary taxation, additional probate proceedings, and unintended consequences for beneficiaries.
Establishing and documenting domicile is critical, particularly for clients maintaining multiple residences. Estate planners must also evaluate state estate, inheritance, and fiduciary income taxes, recognize conflicting state laws, and develop appropriate asset ownership and titling strategies to minimize administrative burdens and potential disputes.
Trust migration presents additional opportunities and risks. Changing a trust's situs, governing law, trustee, or principal place of administration may affect taxation, fiduciary duties, creditor protection, and beneficiary rights. Modifying or decanting irrevocable trusts requires careful analysis of applicable state statutes, trust provisions, and federal transfer tax considerations.
Listen as our experienced panel discusses practical drafting techniques, strategies for avoiding ancillary probate, recognition of out-of-state estate planning documents, and methods for coordinating trust administration across jurisdictions.
Presented By
Mr. Capdevielle helps clients navigate the complex opportunities related to tax planning, business succession planning, and estate planning, and seeks to maximize tax savings and reach their goals.
Mr. Donohue, Managing Member of Donohue, O’Connell & Riley PLLC, has expertly advised thousands of clients on how to structure their personal affairs and businesses to minimize taxes, reduce their exposure to unforeseen liabilities and assure the smooth transition of assets between generations. He began his legal career working in the New York and Paris offices of Leboeuf, Lamb, Greene and MacRae, LLP. Mr. Donohue also has significant firsthand experience as a real estate investor in residential and commercial buildings, which he draws upon to advise clients.
Ms. Super joined the firm in September 2026 and passed the UBE bar exam in New York pending admission in New Hampshire and Massachusetts. She has a fascinating background spanning law, technology, fashion, media, and business. Over the past ten years, Ms. Super has lived in Cork, London, Vancouver and Boston, and gained legal experience through internships and leadership roles focused on intellectual property, data protection, privacy regulation and commercial law.
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This 90-minute webinar is eligible in most states for 1.5 CLE credits.
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CPE credit is not available on recordings.
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BARBRI is a NASBA CPE sponsor and this 90-minute webinar is accredited for 1.5 CPE credits.
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BARBRI is an IRS-approved continuing education provider offering certified courses for Enrolled Agents (EA) and Tax Return Preparers (RTRP).
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Date + Time
- event
Tuesday, December 1, 2026
- schedule
1:00 PM ET/10:00 AM PT
I. Multistate Estate Planning Challenges
A. Multistate assets, residences, and business interests
B. Differences in probate, property, and trust laws
C. Ancillary probate and avoidance strategies
II. Domicile and Residency
A. Establishing and documenting domicile
B. Multiple residences and competing state claims
C. Distinguishing domicile from tax residency
III. Federal and State Tax Considerations
A. State estate, inheritance, and fiduciary income taxes
B. Taxation of trusts with multistate connections
C. Tax implications of trust migration and decanting
IV. Conflicts of Law and Trust Situs
A. Governing law versus principal place of administration
B. Choice-of-law provisions and mandatory state laws
C. Jurisdictional conflicts and enforcement issues
V. Trust Migration, Modification, and Decanting
A. Changing trust situs and governing law
B. Trustee relocation, succession, and replacement
C. Decanting and modification of irrevocable trusts
D. Implications for taxation, asset protection, and beneficiary rights
VI. Asset Ownership and Estate Planning Documents
A. Revocable trusts and ancillary probate avoidance
B. Multistate real estate and business entity ownership
C. Recognition and enforceability of out-of-state wills and trusts
D. Coordinating estate planning documents across jurisdictions
Participants will learn how to:
· Minimize multistate tax exposure through effective domicile, trust, and asset planning
· Avoid unnecessary probate proceedings through appropriate ownership and titling strategies
· Structure and migrate trusts while addressing tax consequences, fiduciary responsibilities, and beneficiary protections
· Evaluate trust decanting and modification as tools for adapting existing irrevocable trusts to changing circumstances
· Resolve conflicts-of-law issues involving competing state statutes, governing law, and jurisdiction.
· Draft more effective estate planning documents that anticipate multistate administration and reduce litigation risks
· Identify opportunities for favorable trust jurisdictions while recognizing limitations imposed by other states' tax and trust laws
Learning Objectives
After completing this course, you will be able to:
- Identify estate planning issues for clients with assets in more than one state
- Recognize situations that may create domicile challenges by multiple states
- Decide on strategies to title assets to avoid probate challenges by nonresident states
- Discern drafting strategies to ensure that wills and trust documents meet the strictest state standards in which the taxpayer owns assets
- 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, structuring estate plans, drafting wills and trust documents and supervising other planners/accountants. Specific knowledge and understanding of wills and trust provisions; familiarity with the Uniform Probate Code; familiarity with Conflict-of-Laws issues in a probate setting.
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.
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 .
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