About the Course
Introduction
This CLE/CPE webinar will prepare estate planning counsel to draft tax apportionment clauses that preserve dispositive provisions in the client's estate plan. Our experienced panelists will outline specific techniques for designing apportionment clauses within all tax frameworks and for retirement assets.
Description
Tax apportionment is one of the most important aspects of the estate plan. However, it is also one of the most challenging—and drafting mistakes can have unexpected and drastic consequences to the client's dispositive provisions.
Counsel must be able to create tax apportionment clauses that work for the client's specific needs and protect their overall disposition goals without reliance on boilerplate provisions. Even in this generous federal estate tax environment, counsel must consider how these clauses affect estate tax liability as well as the gift, income, and generation-skipping taxes.
Additionally, some states and the District of Columbia still have very active estate tax regimes. Attorneys in states that do not have an estate tax must maintain their knowledge base for out-of-state clients or potential moves by clients to a state with an estate tax. Counsel must give special consideration to how apportionment clauses affect retirement plan assets.
Listen as our experienced panel discusses the sources of law regarding apportionment of federal and state taxes affecting estates. The panel will also offer drafting techniques regarding apportionment clauses as they affect the estate, gift, income, and generation skipping tax as well as retirement assets.
Presented By
Ms. Campbell advises high-net-worth individuals, fiduciaries, and business owners on complex estate planning trust and probate administration, and related tax matters. She is certified as a specialist in estate planning and trust and probate law by the State Bar of California Board of Legal Specialization, and she provides strategic counsel on wealth transfer, tax-efficient gifting, and pre-litigation dispute resolution. Ms. Campbell draws on decades of experience across legal, banking, and wealth management sectors to help clients navigate sensitive personal and financial matters with clarity and confidence. She focuses her practice on estate planning, trust and probate administration, lifetime gifting, and related tax matters. Ms. Campbell counsels high-net-worth individuals, families, fiduciaries, and business owners on strategies for preserving wealth and managing risk across generations. She regularly advises clients on the design and implementation of sophisticated estate plans, including revocable living trusts, powers of attorney, healthcare directives, and customized gifting strategies involving charitable vehicles, intentionally defective grantor trusts, and spousal lifetime access trusts.
Ms. Jain is an attorney in Holland & Knight's New York Private Wealth Services Group. She advises and represents high-net-worth individuals and families regarding estate and tax planning, wealth transfer and asset protection, business succession planning, estate and trust administration, contested probate matters, matrimonial agreements and charitable giving.
With more than 30 years of experience, Mr. Lipoff specializes in the delivery of domestic and international private client services to enable high-net-worth individuals and families to maximize their new or generational wealth. He provides strategic advice to his clients and their closely held businesses in the areas of income tax planning and compliance, estate planning and administration services, as well as family structure consulting. Through many years in practice, he synthesized the work of various related professionals, and their firms integrate several planning strategies into solutions that maximize value. Mr. Lipoff is a frequent lecturer and author of articles published through professional forums on topics including domestic and international - estate planning and fiduciary income taxation including constructive attribution rules for foreign trusts, Forms 3520 & 3520-A, Graegin Loans, business succession, generation-skipping transfers, Chapter 14 and carried interest estate planning for private investment fund principals, preferred freeze partnerships, and private placement life insurance.
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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
Wednesday, April 29, 2026
- schedule
1:00 p.m. ET./10:00 a.m. PT
I. Source of law
A. Federal
B. State
II. Drafting considerations
A. Estate tax
B. Gift tax
C. Income tax
D. Generation-skipping tax
III. Apportionment clauses and retirement assets
The panel will review these and other key issues:
- What drafting techniques should be implemented when creating tax apportionment clauses within the estate, gift, income, and generation-skipping tax regimes?
- How must state estate tax regimes be considered when drafting tax apportionment clauses?
- How do tax apportionment clauses affect retirement plan assets, and what drafting techniques should be considered?
- What are the sources of law for tax apportionment?
- How do portability and/or marital trusts affect tax clauses and apportionment?
- How does distribution to grandchildren, specific bequests, or charities impact tax clauses and apportionment?
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