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December 04, 2017
2:00PM - 4:00PM ET



Course Description

Thanks to the new $5.45 million estate tax exemption, it seems fewer estates will be required to file Form 706 (Federal Estate Tax Return). However, it is important to understand the portability rules before making a decision whether or not to file Form 706. Robert Keebler explains why estates worth less than $5.45 million may want to file Form 706 due to the portability tax act provision. This course will explain why it is critical to your clients to know when, why, and who should set up the appropriate trusts to provide maximum protection for your client's most important investment.

Course highlights include:

  • Changes to the IRS Form 706
  • How to successfully navigate the form
  • The ins and outs of the new portability rules
  • How the rules actually work using common examples
  • When to choose portability and the impact it will have on various clients
  • How to avoid malpractice traps associated with portability
  • The overlooked GST issues related to portability and the $5.45 million exemption


Robert Keebler, CPA, AEP, MST, CGMA

Robert Keebler

Robert S. Keebler, CPA/PFS, AEP (Distinguished), CGMA, MST is a partner with Keebler & Associates, LLP and the current chairman of the AICPA Advanced Estate Planning Section. In 2007 he was inducted into the Estate Planning Hall of Fame of National Association of Estate Planners & Councils. He has also been named by CPA Magazine as one of the Top 100 Most Influential Practitioners in the United States and one of the Top 40 Tax Advisors to Know During a Recession. His practice includes family wealth transfer and preservation planning, charitable giving, retirement distribution planning, and estate administration. Mr. Keebler frequently represents clients before the IRS in the private letter ruling process and in estate, gift and income tax examinations and appeals, and he has received more than 200 favorable private letter rulings including several key rulings of “first impression.”

Mr. Keebler is the author of over 100 articles and columns and is the editor, author, or co-author of many books and treatises on wealth transfer and taxation. He has been a speaker at national estate planning and tax seminars for over 20 years, including the AICPA’s Estate Planning, High Income, and Advanced Financial Planning Conferences; ABA Conferences; NAPEC Conferences; The Notre Dame Estate Planning Conference; and the Heckerling Estate Planning Institute.

Course Specifics

Apr 28, 2016

Compliance Information

IRS Provider #: 0MYXB
IRS Course ID: 0MYXB-T-01018-16-O
IRS Federal Tax Law Credits: 2
CTEC Provider #: 2071
CTEC Course ID: 2071-CE-0985
CTEC Federal Tax Law Credits: 2
Qualifies for CA Fraud: No

Learning Objectives

Upon successful completion of this course, you will be able to:

  • Understand tax compliance for large estates and portability
  • Understand and apply tax planning strategies for taxable estates
  • Execute litigation and settlement planning
  • Protect the trustee or personal representative

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