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The Federal Estate Tax Return, IRS Form 706, in a Fluid Estate Tax Environment

SKU: EPP065
General Credits
1.5
Price$75
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Description

With a Federal Estate Tax exclusion of over $13.6 Million, often there is not an actual 706 filing requirement. However, the estate tax exclusion is expected to drop by 50% at the end of 2025, and in the case of the death of the first spouse, a portability election will require the filing of the 706.

In addition, the statute of limitations does not run unless a Form 706 is filed. This course will not only cover the nuts and bolts of filing the 706, but further explain certain strategies regarding trust design, portability, and other elections, etc., which become amplified in a fluid estate tax environment.

Lecturer Bio

Mark R. Shepherd, Esq.

Mark is a Shareholder with the law firm of Crist, Biorn, Shepherd & Roskoph. Marks clients include wealthy individuals, C and S corporations, limited liability companies, partnerships and family foundations. Mark has prepared thousands of wills and trusts and hundreds of documents to form, merge and dissolve other legal entities, including LLC's, partnerships, corporations and tax-exempt foundations. He is frequently asked by his peers to act as co-counsel in complex estate and tax matters.

Mark lectures and teaches frequently in the areas of taxation and estate planning and has written, "2036(c)Alert" published in the Fall, 1989, issue of the Golden Gate University Tax Exchange and co-wrote, Estate Planning for Farmers and Ranchers, University of California Publication 21515, 1993.

National Academy of CLE is a provider of CLE courses in Georgia, approved by the Georgia Commission on Continuing Lawyer Competency, sponsor #3730. To view our full accreditation details, please click here.


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