Virtual
Form 706 Preparation Part 4: GST Schedule R, Form 8971, Payments & Credits 25-26
Date: Aug. 13, 2025
Time: 10 a.m. – 12 p.m. PT
Member
$99.00
Nonmember
$129.00
Members, log in to access your discount.
Overview
This 4-part series covers the fundamentals of Form 706. In this final course, we will cover GST allocations on Schedule R, Foreign Death Tax credit, Prior Transfer credit, Qualified Conservation Easements and making the 6166 election for estate tax payment or considering a Graegin or other loan to pay the estate tax. Illustrations of attachments and/or narrative examples for Schedule R 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
1000003832-132228
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
Intermediate
Prerequisites
Completion of Form 706 Preparation Parts 1-3.
Advance Preparation
None
Learning Objectives
Major Subjects
- Generation-Skipping Transfer Tax, Schedule R, including election statements and integration with the marital deduction
- Foreign Death Tax Credit, Schedule P and Prior Transfer Credit, Schedule Q
- Qualified Conservation Easements, Schedule U
- Making Sec. 6166 election and using Graegin loans
Other Dates
Faculty
Additional Details
This is a pre-recorded broadcast. The Instructor will be available to answer questions via the chat feature.