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