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