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Navigating the Portability Rules and How it Can Be a Game Changer for Your Clients

Total Credits: 2 including 2 Specialized Knowledge - Technical

Average Rating:
Industry |  Tax |  IRS Approved
Arthur Werner |  Jordon Rosen, CPA, MST, AEP®
2 Hours
Product Setting: Expires 30 day(s) after program date.

Please Note: Programs with a ☾ insignia begin after 5pm or air on the weekend.


This course helps the practitioner understand not only how to make the portability election, but how it can provide overall tax benefits to surviving spouses and beneficiary of estates that fall below the federal estate exclusion amount.  We will look at who should and can make the election, how the election is made and how to opt out, the requirements for filing Form 706, along with comparing the benefits of electing portability to conventional credit shelter trust planning.

**Please Note:  If you need credit reported to the IRS for this IRS approved program, please download the IRS CE request form on the Course Materials Tab and submit to

Basic Course Information

Learning Objectives
  • To provide the practitioner with the knowledge to help their client decide whether to make the portability election and the mechanics and process of filing form 706 to elect or out-out of electing portability.

Major Subjects
  • Defining portability, a.k.a. the deceased spousal unused exemption (DSUE) election
  • How to calculate the DSUE amount
  • Making the portability election
  • Who can and cannot elect portability
  • Review the requirements for completing form 706 when electing portability
  • Making a late election and IRS Section 9100 relief
  • How to opt-out of the election and hazards of not making the election for the client and practitioner
  • Determining the “last deceased spouse” for making the election
  • IRS examination issues when making the election
  • Review benefits and drawbacks of the DSUE election vs. conventional credit shelter/asset protection planning - income taxes vs. estate taxes
  • Use of  QTIPs and QDOTs
  • A look at state death tax issues

Course Materials


Arthur Werner's Profile

Arthur Werner Related Seminars and Products

Werner-Rocca Seminars, Ltd.

Arthur Joseph Werner, JD, MS (Taxation), is the president and is a shareholder in the lecture firm of Werner-Rocca Seminars, Ltd. Mr. Werner’s lecture topic specialties include business, tax, financial and estate planning for high net worth individuals.  In addition, Mr. Werner is an adjunct professor of taxation in the Master of Science in Taxation program at the Philadelphia University.  Mr. Werner received his B.S. in Accounting and his M.S. in Taxation from Widener University. He holds a J.D. in Law from the Delaware Law School.

Mr. Werner lectures extensively in the areas of Estate Planning, Financial Planning, and Estate and Gift Taxation to Certified Public Accountants and Financial Planners, and has presented well in excess of 2500 eight-hour seminars over the past twenty-five years as well as numerous webinars and video presentations. Mr. Werner has been rated as having the highest speaker knowledge in his home state of Pennsylvania by the Pennsylvania Institute of Certified Public Accountants, was awarded the AICPA Outstanding Discussion Leader Award in the State of Nevada, the Florida Institute of CPAs Outstanding Discussion Leader Award, and the South Carolina Association of CPAs Outstanding Discussion Leader Award.

Jordon Rosen, CPA, MST, AEP®'s Profile

Jordon Rosen, CPA, MST, AEP® Related Seminars and Products

With over 43 years of accounting experience, Jordon N. Rosen, CPA, MST, AEP® (Distinguished) is a former Director and shareholder at the Wilmington, Delaware CPA firm of Belfint, Lyons & Shuman, where he headed the firm’s estate and trust practice and provided estate, trust and income tax consulting and compliance services to the firm’s higher net worth clients and business owners.  He also served as Director of Tax Practice Quality Control for the firm, providing oversight of the firm’s adherence to its risk management policies.  

Mr. Rosen is a past President of the National Association of Estate Planners and Councils (NAEPC), which in 2020 inducted him into the Estate Planning Hall of Fame.   He has also served as president of the Delaware Estate Planning Council and the Chester County, PA Estate Planning Council.  Mr. Rosen is also the past Chair of the Tax Committee of the Delaware State Chamber of Commerce, is a past member of the AICPA Trust, Estate and Gift Technical Resource Panel and Tax Reform Resource Task Force, as well as a member of the editorial board of Thomson Reuters Focus publication and has served as chairperson of the Nemours Planned Giving Committee.  

Jordon is a licensed CPA in Delaware and Pennsylvania and is a member of the Pennsylvania Institute of CPAs, Delaware Society of CPAs and the AICPA Tax Section.  He also holds the designation of Accredited Estate Planner and has been recognized as a 5-Star Wealth Manager by Philadelphia Magazine and Delaware Today.   

Mr. Rosen is a frequently sought out speaker both locally and nationally on income, estate and trust tax planning and related issues and has published more than 100 articles.  He has been a frequent television and radio guest and a past host of Money Talk on 1450-WILM.  He received his undergraduate degree in Accounting from Temple University and his Masters degree in Taxation from Widener University.


Sat, Dec 16, 2023 - 10:30am to 12:32pm EST
Mon, Dec 18, 2023 - 09:00am to 11:02am EST
Tue, Dec 26, 2023 - 05:00pm to 07:02pm EST
Mon, Jan 08, 2024 - 09:00am to 11:02am EST
Sat, Jan 20, 2024 - 10:30am to 12:32pm EST
Mon, Jan 29, 2024 - 09:00am to 11:02am EST
Sat, Feb 17, 2024 - 10:30am to 12:32pm EST
Mon, Feb 19, 2024 - 09:00am to 11:02am EST
Tue, Feb 27, 2024 - 05:00pm to 07:02pm EST
Mon, Mar 11, 2024 - 09:00am to 11:02am EDT
Sat, Mar 16, 2024 - 10:30am to 12:32pm EDT
Mon, Apr 01, 2024 - 09:00am to 11:02am EDT
Sat, Apr 20, 2024 - 10:30am to 12:32pm EDT
Mon, Apr 22, 2024 - 09:00am to 11:02am EDT
Tue, Apr 30, 2024 - 05:00pm to 07:02pm EDT
Mon, May 13, 2024 - 09:00am to 11:02am EDT
Sat, May 18, 2024 - 10:30am to 12:32pm EDT
Mon, Jun 03, 2024 - 10:00am to 12:02pm EDT
Sat, Jun 08, 2024 - 04:00pm to 06:02pm EDT
Wed, Jun 12, 2024 - 12:00pm to 02:02pm EDT
Thu, Jun 27, 2024 - 01:00pm to 03:02pm EDT

Additional Info

Basic Course Information


Participants should have a basic understanding of estate taxes

Advanced Preparation None
Designed For CPAs and attorneys
Original Recording Date 05/2022
Course Developer Werner-Rocca Seminars. Ltd
Date Added to Catalog 04/25/2022
Yellow Book No

Additional Information

Complaint Resolution Policy

Please contact Anne Taylor for any complaints., (972-377-8199). 

Official Registry Statement

Business Professionals' Network, 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 credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website:

Instructional Delivery Method

Group Internet Based

Course Registration Requirements

Online Registration

Refund/Cancellation Policy

Please contact the ACPEN help desk 1-877-602-9877 or if you wish to cancel your attendance for a previously purchased webcast and are requesting a refund or transfer. 

Promo Video



Overall:      4.5

Total Reviews: 8