Tax compliance issues at death are sometimes confusing to practitioners because many lack experience in this area. This course provides you with a practical understanding of the issues involved in preparing the federal estate tax return, Form 706; the federal gift tax return, Form 709; and the decedent’s final federal income tax return, Form 1040.
**Please Note: If you need credit reported to the IRS for this IRS approved program, please download the IRS CE request form on the Course Materials Tab and submit to email@example.com.
* Identify the major components of Form 709
* Identify compliance issues
* Recognize the importance of the information items and questions on Form 709
* Understand proper asset valuation compliance
* Understand split gift compliance
* Understand tax calculation
*How to prepare a federal gift tax return (Form 709)
* How to comply with “Portability”
* Issues involved in the preparation of the decedent’s final federal income tax return
* Various postmortem estate planning issues involved in the preparation of the
above-mentioned tax returns
* Complete understanding of estate and gift taxation
|Form 709 – Line-by-Line_2016 Key Tax Update for Business ACPEN36 (1.36 MB)||36 Pages||Available after Purchase|
|Form 709 – Line-by-Line_Slides (0.92 MB)||Available after Purchase|
|Important CPE Credit Information_READ BEFORE WEBCAST UPDATED (0.47 MB)||Available after Purchase|
|IRS CE Credit Request Form (137 KB)||Available after Purchase|
|Form 709 – Line-by-Line_Q&A (12.9 KB)||Available after Purchase|
Arthur Joseph Werner, JD, MS (Taxation), is the president and is a shareholder in the lecture firm of Werner-Rocca Seminars, Ltd. Mr. Werner’s lecture topic specialties include business, tax, financial and estate planning for high net worth individuals. In addition, Mr. Werner is an adjunct professor of taxation in the Master of Science in Taxation program at the Philadelphia University. Mr. Werner received his B.S. in Accounting and his M.S. in Taxation from Widener University. He holds a J.D. in Law from the Delaware Law School.
Mr. Werner lectures extensively in the areas of Estate Planning, Financial Planning, and Estate and Gift Taxation to Certified Public Accountants and Financial Planners, and has presented well in excess of 2500 eight-hour seminars over the past twenty-five years as well as numerous webinars and video presentations. Mr. Werner has been rated as having the highest speaker knowledge in his home state of Pennsylvania by the Pennsylvania Institute of Certified Public Accountants, was awarded the AICPA Outstanding Discussion Leader Award in the State of Nevada, the Florida Institute of CPAs Outstanding Discussion Leader Award, and the South Carolina Association of CPAs Outstanding Discussion Leader Award.
Business Professionals' Network, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org
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