The Preparation of Forms 706 and 709 - Understanding the Law
Overview
A solid understanding of the laws governing estate and gift taxation is essential for tax professionals handling Forms 706 and 709. This course provides an in-depth analysis of the legal framework surrounding estate and gift taxes, including key regulations, IRS guidance, and court rulings. Participants will explore how estate and
gift tax rules interact, learn strategies for minimizing tax liabilities, and gain insight into compliance challenges. The course will also provide a thorough review of any new legislative changes introduced by the current administration and their implications for estate and gift tax planning.
*Please Note: If you need credit reported to the IRS for this IRS approved program, please download the IRS CE request form on the Course Materials Tab and submit to kori.herrera@acpen.com
Delivery Method: Individual webcast
CPE Credit: Taxes
Program Level: Basic
Highlights
- Legal framework of estate and gift taxation
- IRS regulations and compliance requirements
- Portability, lifetime exemption, and tax minimization strategies
- Case law and IRS rulings affecting estate and gift tax planning
- Postmortem estate planning considerations
- Common legal pitfalls and how to avoid them
- Legislative updates and policy changes from the new administration
Prerequisites
None
Designed For
CPAs, EAs, and tax professionals
Objectives
- Legal framework of estate and gift taxation
- IRS regulations and compliance requirements
- Portability, lifetime exemption, and tax minimization strategies
- Case law and IRS rulings affecting estate and gift tax planning
- Postmortem estate planning considerations
- Common legal pitfalls and how to avoid them
- Legislative updates and policy changes from the new administration
Preparation
None
Leader(s):
Leader Bios
Arthur Werner, Werner-Rocca Seminars, LTD
Art Werner is currently a shareholder in and is the President of the lecture firm Werner - Rocca Seminars, Ltd. Mr. Werner’s areas of expertise include business, tax, financial, and estate planning for high net worth individuals.
In addition, Mr. Werner is an adjunct professor of taxation in the Master of Science in Taxation program at the Philadelphia University located in Philadelphia, Pennsylvania.
Mr. Werner received his B.S. in Accounting and his M.S. in Taxation from Widener University. He holds a J.D. in Law from the Delaware Law School.
Mr. Werner lectures extensively in the areas of Estate Planning, Financial Planning, and Estate and Gift Taxation to Certified Public Accountants, Enrolled Agents, Insurance Agents, and Financial Planners, and has presented well in excess of 2,000 eight-hour seminars over the past 20 years. Over the past 20 years, Mr. Werner was rated as having the highest speaker knowledge in his home state of Pennsylvania by the Pennsylvania Institute of Certified Public Accountants, was awarded the AICPA Outstanding Discussion Leader Award in the State of Nevada, the Florida Institute of CPAs Outstanding Discussion Leader Award, and the South Carolina Association of CPAs Outstanding Discussion Leader Award.
Non-Member Price $129.00
Member Price $99.00