Wednesday, January 17, 2018

Tomorrow: Nuts and Bolts of Filing IRS Form 706

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Nuts and Bolts of Filing IRS Form 706
January
 
18
3 pm - 4:30 pm ET
Presenter: Carl Fiore, managing director of Andersen Tax
Credits: CPE, IRS EA (Credit Details)
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Course Description
 
This practical webinar will focus on the mechanics of filing an estate tax return. You will learn about the various issues, elections and practical concerns relating to preparing a 706, as well as the audit risk faced by estate tax return preparers. After completing this webinar, you will be able to describe:
  • Valuation and appraisal issues when reporting gifts
  • When you need to file Form 706
  • How to decide whether to file in a borderline situation
  • How to request the six-month extension
  • How and when to use the alternative valuation date
  • The fundamentals of completing the estate tax return
  • When and how to claim unused DSUE
  • How to claim credit for prior taxes paid
  • GST tax issues
  • Special valuations and elections
  • Attachments, supporting documents, and exhibits
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The Presenter
About The Presenter
 
Carl C. Fiore is the managing director of Andersen Tax. Mr. Fiore's primary practice areas are gift and estate planning, planning for same-sex couples, and fiduciary income tax. Mr. Fiore regularly advises clients on developing and implementing wealth maximization plans through the use of family entities, income tax planning, stock option planning, charitable giving strategies, and effective gift and estate tax planning. Mr. Fiore is a graduate of St. John's School of Law and holds an L.L.M. in estate planning from the University of Miami School of Law.
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