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  4. Form 706 Preparation Part 4: GST Schedule R, Form 8971, Payments & Credits 2023

Form 706 Preparation Part 4: GST Schedule R, Form 8971, Payments & Credits 2023

Tuesday, April 30, 2024
Webcast or Webinar, Online
1:00 PM - 3:00 PM (opens at 12:30PM) EST
2Credits
Technical Business

Registration is Closed

Online registration for this course is now closed. Please contact the Member Service Center at (800) 342-3197 if you wish to inquire about registering.

Members
$89.00 Regular Price
Non-Members
$119.00 Regular Price
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Course Type: Webcast
Course Code: 24/56119840
Level: Intermediate
Vendor: California CPA Education Foundation
Field of Study: Taxes

Overview:

This 4-part series covers 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 payment of estate tax, 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.

Objectives:

• Determine the proper reporting for Schedules P-R • Recognize the usefulness of the 6166 election in providing liquidity for estate tax payments • Identify terms and provisions in will and living trusts that impact GST exemption allocations

Major Topics:

• 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

Major Topics:

• 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

Designed For:

CPAs, attorneys, bankers, enrolled agents and professional staff.

Prerequisites:

Completion of Form 706 Preparation Parts 1-3.

 

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