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Advanced Issues: The Art of the Estate Tax Return (4161982E)
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Dive into strategies for preparing an estate tax return and achieving the most successful results for your clients during an audit, including compliance and planning opportunities with the portability election. You'll learn about the weaknesses in IRS arguments, how to secure the best appraisal results and how to effectively make portability elections, as well as explore the counter arguments for IRS challenges to FLPs, formula clauses, promissory note valuation and allowable deductions.

 Export to Your Calendar 12/13/2016
When: 7:30 am - 3:30 pm
Where: Webinar/Webcast
United States
Contact: April Deneault
801-466-8022


Online registration is available until: 12/12/2016
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Acronym A706
CPE 8
Category
Tax
Level Advanced
Vendor CalCPA
Who should attend Attorneys, CPAs, and tax practitioners with experience related to Form 706 who wish to prepare significantly more effective estate tax returns.
Prerequisite
Familiarity with estate tax return preparation and estate planning.
Fees: Early Bird
Standard
Member N/A
$245
Non-Member: N/A
$375

The Member rate applies to UACPA members and reciprocal state society members. To register online, use the ‘Register’ button above. To register by phone, call the UACPA at 801.466.8022, Monday through Friday, 8am to 4pm.

Description:
Dive into strategies for preparing an estate tax return and achieving the most successful results for your clients during an audit, including compliance and planning opportunities with the portability election. You'll learn about the weaknesses in IRS arguments, how to secure the best appraisal results and how to effectively make portability elections, as well as explore the counter arguments for IRS challenges to FLPs, formula clauses, promissory note valuation and allowable deductions. Other topics discussed include avoidingtraps in both planning and preparing Form 706; best use of administrative expense deductions; achieving the best audit results; and staying on top of refund claims. Attendees also will have the opportunity to shape the course by discussing topics they want discussed.
Course materials include the instructor's award-winning book and latest supplement, Estate Planning At The Movies The Art of the Estate Tax Return, which delivers best practices and cutting-edge strategies for estate tax savings. The course text published by Bloomberg, BNA Books, references more than 200 motion pictures related to class topics. The author and publisher have made these course materials available at a specially reduced discounted price.

Major Topics:

  • Deceased spousal unused exclusion amount (DSUEA).
  • Maximizing fractional interest discounts.
  • Strategic choices withestate tax versus income tax planning when preparing Form 706. 
  • Working with and selecting appraisers.
  • Reducing discounts on the death of the first spouse.
  • Effective planning and return preparation with FLPs and family LLCs.
  • Honing marital deduction reporting.
  • Reporting reverse QTIP elections and GST exemption allocations on Form 706.
  • Protective and perfected refund claims.
  • New rules and Form 8971 for basis reporting consistency.

Objectives:

  • Determine how to slash estate tax liability.
  • Identify topics to make your estate tax return practice more effective.
  • Determine how to best integrate estate tax return preparation into your more effective accounting or law practice.
  • Identify how to avoid audits and gain insight to the selection of estate tax returns for examination.
  • Determine the hottest issues and challenges with estate tax audits.

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