April 20, 2027

Webinar

2 CPE Credits

Webinar (CA): Form 706 Preparation Part 4: GST Schedule R, Form 8971, Payments & Credits 26-27 🗓

April 20, 2027
Webinar
2 CPE Credits

Webinar (CA): Form 706 Preparation Part 4: GST Schedule R, Form 8971, Payments & Credits 26-27 🗓

  • Instructor

    Donita
    Joseph

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This four-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, making the 6166 election for estate tax payment and considering a Graegin or other loan to pay the estate tax. Illustrations of attachments and/or narrative examples for Schedule R will be provided. Form 706 Series: Part 1: Overview Including Portability Part 2: Reporting Assets Part 3: Reporting Deductions Part 4: GST Schedule R, Form 8971, Payments & Credits

Learning 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

CPE Credits Available

2 CPE Credits
2
Taxes

Things to Know About This Course

Course Level

  • Intermediate

Professional Area of Focus

  • Estate Planning
  • Tax
  • Enrolled Agent - IRS Credit Eligible

Prerequisites

Completion of Form 706 Preparation Parts 1-3.

Advanced Preparation

This webinar is produced by CalCPA. You will receive your login link/instructions and Certificate of Attendance directly from this third-party vendor. It is important that you review your COCPA confirmation for details on receiving your login instructions and COA from said vendor.

Intended Audience

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

Provider

California CPA Education Foundation

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