Course Information

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706 Preparation and Planning Part 4: Credits and Deductions to the Estate (2008-2009 Edition)
Author: Sidney Kess and Barbara Weltman

Description:
706 Preparation and Planning Part 4: Credits and Deductions to the Estate 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
Course was last updated on:  10/01/08
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Library:
Learning Center Core
Tax Return Preparation
Wealth Management

Technical Requirements:
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Credit Available For: Units
CPE 4.0 CPE
QAS 4.0 CPE
Enrolled Agent (Accepted by the IRS) 4.0 CPE
CTEC Federal 4.0 CE

Note: Recommended CPE credit is based on a 50-minute hour. Participants earning credits for states that require self-study to be based on a 100-minute hour will receive half the recommended CPE credits for successful completion of this course.

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

User Reviews
Reviewer: Darryl T. submitted on 11/24/2008
N/A
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