Portability and Prenuptials: A Plethora of Preventative, Progressive, and Precautionary Provisions

Volume 27 No. 3

By

George D. Karibjanian is senior counsel in the Boca Raton, Florida, office of Proskauer Rose LLP. Lester B. Law is a senior vice-president and wealth strategist of the National Wealth Strategies Group of U.S. Trust, Bank of America Private Wealth Management in Naples, Florida. A longer version of this article was originally published in the Bloomberg BNA Tax Management Memorandum, December 3, 2012. The article is reprinted with permission from Bloomberg BNA Tax Management (as modified for the recent changes under ATRA).

Generally, Portability is considered to be in the exclusive domain of estate planning specialists; however, it also applies to the marital planning area—especially for those attorneys who draft nuptial agreements.

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