With the enactment of portability a few years ago, estate planning has forever changed. Portability was originally created to simplify estate planning and estate administration, but the application of portability has created complexities and potential pitfalls that every estates practitioner must now be aware of in order to implement effective estate plans for clients.  Analyze the essentials and explore the mechanics of portability as an estate planning tool, learn how trust planning and portability can coexist to yield effective estate plans for clients.