About This Course
While not common knowledge, filing a Federal Estate Tax Return, Form 706, is a requirement on the death of a first spouse. In fact, failure to do so might be malpractice. Interestingly, this is true even if the combined estates of both spouses us under the required threshold for a single spouse. This CLE course will explain this and other important facts about Form 706, as well as the ancillary documents that need to be prepared to complete the form and recommendations for ensuring you have filed properly. The course will review the sections of the form and instruct attorneys on how to properly review the form and spot missing information.
