706/709 Preparation and Planning Guide (2009-2010)

Topics and Contents

Filing Requirements
Special-Use Valuation
Reporting Of Stocks And Bonds
Jointly-Owned Property
Transfers Taking Effect At Death
Retirement Plan Benefits And Iras
Deductions For Funeral Expenses And Expenses In Administering Property Subject To Claims
Marital Deduction
Charitable Gifts And Bequests
Qtip Elections
Credits: Unified, Foreign, State Death Taxes And Prior Transfers
Generation-Skipping Transfer Taxes
Paying Estate Taxes In Installments
Determining Whether Transfers Are Subject To Gift Tax
Completing The Gift Tax Return