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

SKU: EPP065

CLE Courses Available Online and with iOS/Android App!

Course Media Options

About This Course

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.

Spend less and get more

Get the courses that you need and the forms completed in days — not weeks or months.

Feature Ribbon Icon
CLE Manager on a headset

Dedicated CLE Manager

Quality help from a responsive CLE expert dedicated to assisting you.

Feature Ribbon Icon
A wall of media options

Riveting Content & an Exceptional Library

Experience outstanding presenters.

Feature Ribbon Icon
Customer viewing progress on a computer

Free Customized CLE Tracker

Keep crystal clear records of your courses and credits.

Feature Ribbon Icon
All of our media formats

Online, iOS/Android App

Learn at your pace, in the format that you prefer.

Want Different Options?

For a custom suite of courses, our custom CLE option satisfies your CLE cycle requirements in one easy step.

Customize OptionsRight ArrowCustomize Options