"Estate Taxes II: The Marital Deduction, Credit Shelter Planning, and Portability," NYU School of Professional Studies' 2026 Introduction to Trusts & Estates Program

Day Pitney Private Client Associate Emma Pletenycky recently served as a speaker at the NYU School of Professional Studies' Introduction to Trusts & Estates program, held July 20–22 in New York City.

Emma presented the session, "Estate Taxes II: The Marital Deduction, Credit Shelter Planning, and Portability," providing attendees with an overview of key federal estate tax planning concepts, including the unlimited marital deduction, credit shelter (bypass) trusts, portability, and related planning considerations for spouses. The three-day program introduced attorneys and other professionals to the fundamentals of trusts and estates law through presentations led by experienced practitioners.