Pondering Portability: Practical Considerations During Planning and Administration
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Title: Pondering Portability: Practical Considerations During Planning and Administration
Date: Monday, October 5, 2026
Time: 12:00pm - 1:00pm
Location: Missouri Athletic Club Clayton (15th Floor) 7701 Forsyth Blvd., Clayton, MO 63105
Speaker: James I. Dougherty, Partner, : Dungey Dougherty PLLC
About the presentation: Portability is a widely applicable topic in estate planning and administration, however, there is little guidance on it from the courts and the IRS. The presentation will first introduce portability, including its benefits and drawbacks. Then the presentation will cover how to properly make elections considering recent guidance and how fiduciary duties factor into the decision on whether to file to make the election. Finally, there will be a discussion on how this factors into gift planning.
Continuing Education for 50 minutes
EPCSTL has requested approval for continuing education in the following areas: CTFA, CLE, CPE, CFP
CPE Information for CPAs CE in person only! You must answer three of the questions asked to receive credit.
The sponsor assures that the program content and program level is appropriate for the intended participants.
Participants will:
CPE Learning Objectives: Participants will learn about how to properly make portability elections given guidance from recent developments and how to advise clients on how to factor it into their planning.
Upon completion of this course, you should be able to:
Understand the benefits and limitations of portability
Know how to make proper elections
Be able to consider the liability of a practitioner • Consider how portability can be effectively used in gift planning
The sponsor assures that the program content and program level is appropriate for the intended participants.
Participants will earn 1 CPE credit.
Field of Study: Specialized Knowledge
Additional Information:
Delivery Method: Group Live
Program Level: Basic
Pre-requisite: NONE
Advanced Preparation: NONE
Who should attend: This presentation is directed towards attorneys, accountants, trust officers, and other advisors who assist and guide clients regarding estate planning and estate administration.
Refunds and Cancellations: All attendees are required to register in advance. If you reserve and are unable to attend, please cancel your reservation at least 3 working days in advance of the meeting to receive a refund or credit for a future meeting. For more information regarding refunds, complaint, and/or program cancellation policies please contact our offices at 314-520-3564.
Estate Planning Council of St. Louis 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: www.nasbaregistry.org.
National Registry of CPE Sponsors Number 109467
CTFA
CTFA 1.0 CE credit
CFP Learning Objectives:
The attendee will: Upon completion of this session, you should be able to:
-
Upon completion of this course, you should be able to:
Understand the benefits and limitations of portability
Know how to make proper elections
Be able to consider the liability of a practitioner • Consider how portability can be effectively used in gift planning
Speaker Bio: Dungey Dougherty PLLC
Greenwich, Connecticut
James I. Dougherty is a partner at and co-founder of Dungey Dougherty PLLC, admitted to practice law in the State of Connecticut and the State of New York. He is a Fellow of the American College of Trust and Estate Counsel (ACTEC) and is a member of its Legal Education Committee.
In his practice, he assists executors and beneficiaries alike through all aspects of the estate administration process including probate, contested estates, contentious trust litigation, tax, and post-mortem estate planning issues. His practice also includes working with affluent individuals in the development and implementation of sophisticated planning techniques to help them accumulate, preserve, and transfer their wealth.
He is a frequent author and speaker on estate, trust, tax, and probate matters having presented at the Heckerling Institute, ACTEC, the American Bar Association, NYU, and various state bar associations.
He authored the LexisNexis Practice Guide: Connecticut Probate and Estate Administration and has been published in Trusts & Estates, Bloomberg BNA Estates, Gifts, & Trusts Journal, STEP Journal, ACTEC Law Journal, Probate & Property, as well as other publications. He is also an Editorial Board Member for Trusts & Estates.
He is an adjunct professor the University of Connecticut School of Law where he teaches Trusts & Estates and at Quinnipiac University School of Law where he teaches Estate & Gift Taxation.
