Properly Preparing the Form 706 Estate Tax Return (Including Portabliity Issues) - Two Part Series 

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Learning the basics of the tax and how to complete the Form 706 will give you confidence to help your clients. In his exclusive LISI Webinar, Bob Keebler will review:

·         Changes to the IRS Form 706;

·         Sample Completed 706

·         Framework of the Estate Tax – A Statutory Overview

·         Community Property and Other Property Law Issues

·         Litigation and Settlement Planning

·         Protecting the Trustee and Personal Representative

·         Post-mortem Tax Planning

·         Presenting Income Tax Liabilities and Refunds

·         Special Valuation Rules for Charity, AVD and More

·         QTIP and Reverse QTIP Elections

·         Understanding Common GST Issues

·         Qualified Disclaimer Issues

·         The Qualified Appraisal Issue

·         Reviewing Appraisal and Valuation Adjustments

·         How to successfully navigate the form

·         The ins and outs of the “Portability” rules;

·         How the portability rules actually work using common examples

·         Filing Protective Claims Properly and Timely

·         The Limitations of Form PC

·         Substantial Authority and Reasonable Basis Positions

·         Foreign Estate Tax Credits

·         IRC Sections 6161 and 6166

·         Interrelated Calculations and Traps for the Unwary

·         Income tax consequences;

·         Potential Penalties and How to Avoid

·         How to avoid malpractice traps;

·         Overlooked GST issues.