Virtual
Form 706 Preparation Part 1: Overview Including Portability 25-26
Date: Aug. 12, 2025
Time: 8 – 10 a.m. PT
Member
$99.00
Nonmember
$129.00
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Overview
This section of the 4-part series will cover basic form preparation of Form 706 and help participants develop a solid foundation in preparing the federal estate tax return. This section will cover running the engagement, administration issues and completion of pages 1-4 of the form, including portability election. For examples, worksheets and practice resources will be provided.
Form 706 Series:
Form 706 Preparation Part 1: Overview Including Portability
Form 706 Preparation Part 2: Reporting Assets
Form 706 Preparation Part 3: Reporting Deductions
Form 706 Preparation Part 4: GST Schedule R, Form 8971, Payments & Credits
Product Code
1000003826-132216
Credit Type
CPE: 2CPE-Technical: 2IRS-TX: 2MCLE LS-EP: 2Accessibility
Closed Captioning Available
Intended Audience
CPAs, attorneys, bankers, enrolled agents and professional staff.
NASBA Field of Study
Taxes
Level of Difficulty
Overview
Prerequisites
Basic knowledge of trust and estate planning terminology.
Advance Preparation
None
Learning Objectives
Major Subjects
- Action steps in 706 preparation engagement
- Filing requirements, new forms, IRS return review procedures, closing letters
- Obtaining transcripts and previously filed returns
- Completing introductory pages 1–4
- Worksheets provided: Summary of Estate Plan
- Summary of Estate and Subtrust Funding; Beneficiary Allocation Schedule
Other Dates
Faculty
Additional Details
This is a pre-recorded broadcast. The Instructor will be available to answer questions via the chat feature.