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Form 706: Estate Tax Return Fundamentals

Get up-to-date on when and how to file a Form 706 and learn how to reduce future transfer taxes for your clients.

Although the 2017 Tax Act significantly increased the estate and gift tax lifetime exemption amounts, there are still many estates in which a federal estate tax return is either required or suggested. This topic will assist you in determining when a federal estate tax return will be required and provide suggestions as to when such a return should be filed even if not required. The material will also include a discussion of state estate tax considerations which may impact the filing of the federal estate tax return. This topic will give a brief overview of the federal estate tax law and provide suggestions on preparing and filing the estate tax return.

Runtime: 89 minutes
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Why Lorman?

Over 34 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

Agenda

When Is an Estate Tax Return Required?

  • Gross Estate Exceeds Threshold Amount
  • Seeking Portability of Unused Exemption Amount
  • State Estate Tax Considerations

Gross Estate for Estate Tax Purposes

  • Probate Estate (Testamentary Assets)
  • Non-Probate Estate (Non-Testamentary Assets)
  • String Provisions

Deductions

  • Funeral and Administration Expenses
  • Debts of the Decedent
  • Marital and Charitable Deductions

Exemptions and Exclusions

  • Regular Exemption
  • DSUEA

Preparing the Estate Tax Return

  • Completion of Schedules
  • Backup Items
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Why Lorman?

Over 34 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

Credits

OnDemand Course

Applications have not yet been submitted for Delaware, Idaho, Kentucky, Ohio, Oklahoma, South Carolina, and Wyoming CLE for this course. However, if you are interested in obtaining CLE for any of the listed states or have any additional credit questions please email us at [email protected] or call us at 866-352-9540.

This course was last revised on May 13, 2019.

Call 1-866-352-9540 for further credit information.

  • CA MCLE 1.5
     
  • Lorman Business Center, LLC. is a State Bar of California approved MCLE sponsor and this course qualifies for 1.5 CLE hours of participatory credit.
     
  • NM CLE 1.5
     
  • This program has been approved by the New Mexico Minimum Continuing Legal Education Board for 1.5 hours of credit.
     
  • WA CLE 1.5
     
  • This program has been approved by the Washington State Board of Continuing Legal Education for 1.5 hours of A/V credit under the Law & Legal Procedure category.
     

To earn each credit Lorman offers through the OnDemand learning platform, you need to watch 100% of the program. Also, for certain credits you will need to fulfill additional requirements which will be displayed on the "credits" tab when viewing the course.

This program does NOT qualify, nor meet the National Standard for NASBA accreditation.

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Why Lorman?

Over 34 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

Faculty

Marc S. Bekerman

Marc S. Bekerman

Marc S. Bekerman

  • Solo practitioner who devotes substantially all of his practice to trusts and estates
  • Adjunct professor at New York Law School where he was formerly the associate director of the Graduate Tax Program
  • Served in a number of leadership positions for the real property, trust and estate law section of the American Bar Association including program co-chair for the Skills Training for Estate Planners program and as chair of the program’s advisory committee
  • Frequent speaker and has written numerous publications
  • LL.M. degree, New York University School of Law; J.D. degree, Fordham University School of Law; B.A. degree, Binghamton University
  • Can be contacted at 516-932-0151 or [email protected]
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Why Lorman?

Over 34 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

All of your training, right here at Lorman.

Pay once and get a full year of unlimited training in any format, any time!

  • Live Webinars
  • OnDemand Webinars
  • MP3 Downloads
  • Course Manuals
  • Audio Recordings*
  • Executive Reports
  • White Papers and Articles
  • Sponsored Live Webinars

Additional benefits include:

  • State Specific Credit Tracker
  • Members Only Newsletter
  • All-Access Pass Course Concierge

* For audio recordings you only pay shipping

Questions? Call 877-296-2169 to speak with a real person.

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Product ID: 405414
Published 2019
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