This course discusses practical planning considerations and techniques in light of the current transfer tax exclusions, while helping practitioners understand how portability and other recent developments can help clients protect assets even when an estate is unlikely to be subject to taxation. Upon completion of this course, you should be able to: Describe the latest federal estate tax changes; Focus on the essential planning of concern to most clients; and Identify opportunities where combining income tax planning with estate planning techniques may benefit clients with small to mid-sized estates.