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
Arthur Joseph Werner, J.D., MS (taxation) is the president and a shareholder of Werner-Rocca Seminars, Ltd., where he teaches on business, tax, financial and estate planning topics. A former adjunct professor in the Master of Science in Taxation program at Philadelphia University, he holds degrees in accounting and taxation from Widener University and a J.D. from the Delaware Law School. Over the past 25 years, Art has presented thousands of seminars, webinars and video programs to CPAs and financial professionals nationwide.
Non-Member Price $129.00
Member Price $99.00