Live CPE Webinar
Beyond the Numbers: Understanding the Important Gift, Estate, and Income Tax Elections - Reviewing Forms 1041/706/709
- CPE Credits
- 4
- Price
- $129.00
- Field of Study
- Taxation
- Format
- Online
In this fast-paced webinar we will discuss important elections associated with Form 709, 706, and 1041. The focus of this course will be reviewing returns and identifying key issues.
Major Topics:
- Gift splitting elections
- Reverse QTIP elections
- Electing out of automatic GST allocations
- Valuation issues
- 5-year 529 plan elections
- Section 2642(c) chartable issues
- Section 691(c) issues
- Section 2013 PPT credits
- Adequate disclosure rules
- Statute of limitations issues
- Section 2032A and alternative valuation date
- Planning for Kenan gains
Learning Objectives:
- Understanding 754 partnership elections
- Understand DNI
Designed For
CPAs, Financial Advisers and Estate Attorneys
Prerequisites
Basic understanding of Estates and Trusts