Course Information

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706 Preparation and Planning Part 4: Credits and Deductions to the Estate (2009-2010 Edition)
Author: Sidney Kess and Barbara Weltman

Description:
This course reviews the marital deduction and the deduction for charitable bequests, which are reported on Schedules M and O of Form 706. Bequests to the surviving spouse, QTIP planning and figuring the deduction for testamentary donations to charity are discussed.

The exclusion for Qualified Conservation Easements, which is reported on Schedule U, is also covered. The course also covers tax credits that can be used to reduce federal estate tax liability, including the unified credit and the credit for foreign death taxes.

Course Details:
Price:  $60.00
Field of Study:  Taxes
Prerequisites:  706 Preparation and Planning Part 3: Debts of Decedent
Level:  Intermediate
Advanced Preparation:  None
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Library:
Learning Center Core

Technical Requirements:
To view and print downloadable content files available in this program, you will need Adobe Acrobat Reader. You can download the free Reader plugin at Adobe's website by clicking on the icon below, then following the instructions for installation on your computer.
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This course has not been preapproved for continuing education credit.

Since Continuing Education requirements vary from state to state and are subject to change without notice, please contact your licensing body for information on your CPE requirements and the applicability of this course to meet those specifications.

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