Mastering Forms 706 and 709 — 2026 Compliance & Strategy

Join Pioneer Educator for an intensive deep dive into the complexities of federal estate and gift tax reporting. Led by industry veteran Warren M. Bergstein, this session tackles the most challenging aspects of Form 706 and Form 709 in the wake of the 2026 tax landscape changes.

As high-net-worth clients scramble to understand the implications of the TCJA sunset, tax professionals must be equipped to handle portability elections, GST tax allocations, and valuation nuances. Pioneer Educator is proud to present this technical masterclass designed to move you beyond theory and into confident, audit-ready preparation.

Learning Objectives:

Identify which transfers require a Form 709 filing, including "split-gift" elections and the 2026 annual exclusion limits.
Execute the Portability Election (Deceased Spousal Unused Exclusion) on Form 706 to preserve tax benefits for surviving spouses.
Analyze the impact of the Generation-Skipping Transfer (GST) Tax and how to properly allocate exemptions on both forms.
Determine proper valuation reporting for hard-to-value assets, including closely held businesses and real estate, to minimize IRS challenges.
Navigate the 2026 procedural requirements for filing extensions and timely payment of taxes due.

Session Highlights:

The "Sunset" Hangover: Handling the reporting of large 2025 gifts on 2026 returns.
Portability Pitfalls: Why you should file Form 706 even when no tax is due.
Crummey Powers & 709s: Ensuring annual gifts to trusts are documented correctly to qualify for the exclusion.
The Valuation War: How to use the "Adequate Disclosure" rules to start the Statute of Limitations clock.
Common Mistakes: A checklist of the top 5 errors Warren sees on 706/709 submissions and how to avoid them.

Who Should Attend

Certified Public Accountants (CPAs) & Enrolled Agents (EAs):
Tax Attorneys
Tax Preparers
Bookkeepers
Business Owners
Tax Managers
Estate Planning Attorneys
Trust Officers and Wealth Managers

Credits and Other information :

IRS CPE Credits: 2.0 TAX

Location: Virtual/Online

Delivery method: Group Internet Based

IRS Course ID: DFFSC

Attendance Requirement: Yes

Session Duration: 2 Hours

Case Studies and Live Q&A session with speaker

PowerPoint presentation for reference

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