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  4. Form 706 Preparation Part 4: GST Schedule R, Form 8971, Payments & Credits 2024

Form 706 Preparation Part 4: GST Schedule R, Form 8971, Payments & Credits 2024

Tuesday, April 29, 2025
Webcast or Webinar, Online
1:00 PM - 3:00 PM (opens at 12:30PM) EST
2Credits

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Course Type: Webcast
Course Code: 25/9126416
Level: Intermediate
Vendor: California CPA Education Foundation
Field of Study: Taxes

Overview:

This 4-part series covers the fundamentals of Form 706. In this final course, we will cover GST allocations on Schedule R, Foreign Death Tax credit, Prior Transfer credit, Qualified Conservation Easements and making the 6166 election for estate tax payment or considering a Graegin or other loan to pay the estate tax. Illustrations of attachments and/or narrative examples for Schedule R will be provided.

Objectives:

• Determine the proper reporting for Schedules P-R • Recognize the usefulness of the 6166 election in providing liquidity for estate tax payments • Identify terms and provisions in will and living trusts that impact GST exemption allocations

Major Topics:

• Generation-Skipping Transfer Tax, Schedule R, including election statements and integration with the marital deduction • Foreign Death Tax Credit, Schedule P and Prior Transfer Credit, Schedule Q • Qualified Conservation Easements, Schedule U• Making Sec. 6166 election and using Graegin loans

Major Topics:

• Generation-Skipping Transfer Tax, Schedule R, including election statements and integration with the marital deduction • Foreign Death Tax Credit, Schedule P and Prior Transfer Credit, Schedule Q • Qualified Conservation Easements, Schedule U• Making Sec. 6166 election and using Graegin loans

Designed For:

CPAs, attorneys, bankers, enrolled agents and professional staff.

Prerequisites:

Completion of Form 706 Preparation Parts 1-3.

 

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