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

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SKU: EPP065 Back to Course Listings
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About This Course

With the Federal Estate Tax exclusion exceeding $13.6 million, many estates may not require a 706 filing. However, this exclusion is anticipated to decrease by 50% at the end of 2025, making it crucial to consider the need for a portability election after the death of the first spouse, which requires filing a 706. Additionally, the statute of limitations remains open unless Form 706 is filed.

This course will guide you through the essential steps of filing the 706 and explore advanced strategies in trust design, portability, and other elections, especially in the context of an evolving estate tax landscape.

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