Class I, Program 6

Coordination with Form 1041 During Estate/Trust Administration
Instructor: Mickey Davis

• Income Taxation of Trusts and Estates

Estate and Gift Tax Returns
Instructor: George D. Karibjanian

• The Anatomy of the 706
• Form 706
• Instructions for Form 706

Tax Apportionment
Instructor: Trent Kiziah

• Florida’s Tax Apportionment Statute
• State Tax Apportionment Statutes
• Preemption of Federal Tax Recovery Provisions
• Analysis of IRC Sec. 2205 – 2207B
• Tax Recovery Decisions
• Tax Recovery Article
• The 2015 Florida Statutes
• Florida’s Tax Apportionment Statute Examples

Consistent Basis Reporting
Instructor: Jonathan Blattmachr

• Consistent Basis Rules for Estate and Persons Acquiring Property From Decedent
• Searching for Basis in Estate Planning: Less Tax for Heirs

Audit Issues
Instructor: Martin Basson

• Audit Issues

Defending Reporting Positions and Tax Court Procedures
Instructor: John Porter

• Defending Transfer Tax Reporting Positions and Tax Litigation Procedures
• PowerPoint Presentation