CFP Estate Planning: Marital & Credit Shelter Planning — Complete Study Guide

You've probably heard about the "unlimited marital deduction" in estate planning and thought, "Great, one less thing to worry about!" This common assumption is a dangerous trap on the CFP exam. While the unlimited marital deduction allows you to transfer an unlimited amount of assets to a U.S. citizen spouse free of estate tax, it only defers the tax, often failing to optimize for future generations, protect assets, or account for critical scenarios like non-citizen spouses or blended families. Failing to understand its nuances and alternatives like Credit Shelter Trusts and QTIPs can cost you valuable points and, more importantly, lead to suboptimal client advice.

Marital and Credit Shelter Planning in the CFP exam is about strategically structuring asset transfers between spouses to minimize estate taxes, achieve family objectives (especially in blended families), and maximize wealth transfer across generations. It involves understanding the interplay of the unlimited marital deduction, portability, the federal estate tax exemption, and various trust structures like QTIPs and Credit Shelter Trusts, particularly in the context of the 2026 tax landscape.

What is Marital & Credit Shelter Planning and why it matters for the CFP exam

Estate planning isn't just about what happens when someone dies; it's about optimizing wealth transfer, minimizing taxes, and fulfilling a client's legacy goals. Within this complex domain, Marital and Credit Shelter Planning stands out as a critical strategy, primarily focused on how assets pass between spouses. It determines not just if estate taxes are paid, but when and how much, significantly impacting the wealth available for future generations.

This area is a cornerstone of the Estate Planning (CFP-EST) Principal Knowledge Area, which typically accounts for 10-14% of the CFP exam. You can expect multiple questions, both standalone MCQs and embedded within case study simulations, that test your ability to apply these concepts. Examiners love to test your judgment here, not just your memorization. They'll present scenarios with blended families, non-citizen spouses, or specific asset compositions, forcing you to choose the most appropriate planning strategy.

The Myth: "The unlimited marital deduction means I don't need complex planning for married couples." The Reality: While the unlimited marital deduction allows for tax-free transfers between U.S. citizen spouses, it only defers estate taxes until the surviving spouse's death. This deferral can lead to a larger taxable estate for the survivor, potentially subjecting more assets to higher tax brackets, especially if the survivor's estate appreciates significantly. Furthermore, it completely overlooks the strategic use of each spouse's individual federal estate tax exemption amount and can complicate planning for blended families or non-citizen spouses. Common Candidate Mistakes (and how to avoid them):

1. Forgetting the 2026 Estate Tax Exemption Sunset: The most significant trap for the 2026 exam cycle. The federal estate tax exemption, currently quite high, is scheduled to revert to its pre-2018 levels (approximately $5 million indexed for inflation, likely around $7 million per individual for 2026) at the end of 2025. Many candidates assume the higher current exemption amounts will continue. Your weekly drill: Practice all estate tax calculations assuming a ~$7 million individual exemption for 2026.
2. Confusing Portability with Optimal Planning: Portability allows a surviving spouse to use the deceased spouse's unused exclusion amount (DSUEA). This is fantastic for smaller estates or those without complex trust needs, but it doesn't shield appreciation from the surviving spouse's estate, nor does it allow for leveraging the deceased spouse's Generation-Skipping Transfer (GST) tax exemption. Your weekly drill: Compare and contrast portability with a Credit Shelter Trust, identifying scenarios where one is clearly superior.
3. Ignoring Non-Citizen Spouse Rules: The unlimited marital deduction does not apply to transfers to non-U.S. citizen spouses. This is a critical distinction and often requires a Qualified Domestic Trust (QDOT). Candidates often apply the unlimited marital deduction indiscriminately. Your weekly drill: Create a flowchart for transfers to spouses, with a specific branch for non-citizen spouses and QDOT considerations.

To truly master this section, you need to understand not just the rules, but why they exist and when to apply them. It's about thinking like a planner, assessing client goals, and selecting the right tool from your estate planning toolkit. For a deeper dive into the exam details and format breakdown, visit the official VoraPrep page.

Key concepts and rules you must know

Mastering Marital & Credit Shelter Planning for the CFP exam means grasping several interconnected concepts. These aren't just definitions; they are planning tools with specific applications and limitations.

The Unlimited Marital Deduction

This is the cornerstone. It allows a U.S. citizen to transfer an unlimited amount of assets to their U.S. citizen spouse, either during life or at death, free of federal gift or estate tax.

• Key Use: Deferring estate tax until the second spouse's death.
• Limitation: It only defers the tax, potentially increasing the surviving spouse's taxable estate. It also does not apply to transfers to non-U.S. citizen spouses.
• Exam Insight: Examiners will test scenarios where relying solely on the unlimited marital deduction is suboptimal due to appreciation, blended families, or the desire to use both spouses' federal estate tax exemptions.

Federal Estate Tax Exemption & Portability

For 2026, the federal estate tax exemption is projected to revert to approximately $7 million per individual (indexed from the $5 million pre-TCJA base). This amount can be transferred free of estate tax.

• Portability: The Deceased Spousal Unused Exclusion Amount (DSUEA) allows a surviving spouse to use any unused portion of their deceased spouse's federal estate tax exemption. This election must be made on a timely filed federal estate tax return (Form 706).
• Key Use: Allows smaller estates to avoid complex trust planning while still utilizing both spouses' exemptions.
• Limitations:
• DSUEA is not indexed for inflation from the time of the first spouse's death. Its value is fixed.
• DSUEA does not apply to the Generation-Skipping Transfer (GST) tax exemption.
• It does not protect asset appreciation that occurs after the first spouse's death from the surviving spouse's estate.
• It can be lost if the surviving spouse remarries and the new spouse also dies.

The Myth: "Portability makes Credit Shelter Trusts obsolete." The Reality: Portability is a valuable tool, but it doesn't replace the strategic advantages of a Credit Shelter Trust (CST) for certain clients. A CST shields assets and their future appreciation from the surviving spouse's taxable estate and can utilize the deceased spouse's GST tax exemption. Portability only transfers the exclusion amount, not the assets themselves, and the DSUEA doesn't grow with inflation.

Credit Shelter Trusts (CSTs) – aka Bypass or B Trusts

A CST is typically funded with an amount equal to the deceased spouse's remaining federal estate tax exemption. The assets in the CST bypass the surviving spouse's estate entirely, meaning they are not subject to estate tax at the second death.

• Funding: Up to the deceased spouse's federal estate tax exemption (e.g., ~$7 million in 2026).
• Benefits:
• Utilizes both exemptions: Ensures both spouses' exemptions are fully used, especially crucial with the 2026 exemption sunset.
• Shields appreciation: Any appreciation of assets within the CST is excluded from the surviving spouse's estate.
• GST Exemption: Can be used to leverage the deceased spouse's GST tax exemption.
• Asset Protection: Can provide limited asset protection for beneficiaries.
• Control: Allows the first spouse to die to control the ultimate disposition of assets for future generations.
• Drawbacks: Assets in a CST generally do not receive a second step-up in basis at the surviving spouse's death (though assets passing to the surviving spouse directly would).
• Exam Insight: Expect questions comparing CSTs to portability, especially for clients with significant wealth, blended families, or concerns about asset control.

Qualified Terminable Interest Property (QTIP) Trusts

A QTIP trust is a powerful tool, especially for blended families or when the grantor wants to provide for a surviving spouse while ensuring the remaining assets pass to specific beneficiaries (e.g., children from a prior marriage) upon the spouse's death.

• Mechanism: The surviving spouse receives all income from the trust for their lifetime (a "qualifying income interest for life"). Upon their death, the trust principal passes to the remainder beneficiaries designated by the first spouse to die.
• Marital Deduction Eligibility: Despite the surviving spouse not having full control over the principal, the trust can qualify for the unlimited marital deduction if the executor makes a specific election on the Form 706. This defers the estate tax until the surviving spouse's death.
• Key Use Cases:
• Blended Families: Guarantees income for the current spouse while protecting principal for children from a previous marriage.
• Control: Allows the first spouse to die to control the ultimate disposition of assets.
• Asset Protection: Can offer some protection from the surviving spouse's creditors or subsequent marriages.
• Exam Insight: Look for scenarios involving second marriages, children from prior relationships, or a desire for control over ultimate disposition.

Non-Citizen Spouse Transfers and Qualified Domestic Trusts (QDOTs)

As mentioned, the unlimited marital deduction does not apply to transfers to a non-U.S. citizen spouse. This is a critical distinction.

• Annual Exclusion for Non-Citizen Spouse: For 2026, a U.S. citizen can gift up to $185,000 (this amount is indexed annually and is significantly higher than the standard annual gift tax exclusion of $18,000) to a non-citizen spouse free of gift tax. This is a crucial number to know.
• Qualified Domestic Trust (QDOT): For transfers exceeding the annual exclusion amount at death, a QDOT is the primary solution.
• Mechanism: Assets transferred to a QDOT for the benefit of a non-citizen surviving spouse can qualify for the marital deduction. Estate tax is then imposed when the principal is distributed from the QDOT (other than income distributions) or upon the death of the non-citizen spouse.
• Requirements: The trust instrument must require that at least one trustee be a U.S. citizen or domestic corporation, and if the trust principal exceeds a certain threshold (currently $2 million), it must ensure the collection of estate tax (e.g., by requiring a U.S. bank as trustee or furnishing a bond).
• Exam Insight: Any time a non-U.S. citizen spouse is mentioned, immediately think QDOT for transfers at death or the special annual exclusion for lifetime gifts.

You can really cement these concepts by tackling practice questions that force you to apply the rules. Try VoraPrep's free CFP practice questions to see how you perform.

Worked example with step-by-step solution

Let's walk through a realistic exam-style scenario that combines several of these critical concepts.

Scenario:

Mr. and Mrs. Rodriguez are both U.S. citizens. Mr. Rodriguez has two children from a previous marriage, while Mrs. Rodriguez has one child from a prior relationship. They have a prenuptial agreement stating that upon Mr. Rodriguez's death, his children are to receive a specific portion of his estate, while Mrs. Rodriguez should be provided for during her lifetime.

In 2026, Mr. Rodriguez passes away. His taxable estate is valued at $15 million. He had his own separate property valued at $10 million, and they held $5 million in joint tenancy with right of survivorship (JTWROS) with Mrs. Rodriguez.

Mr. Rodriguez's will includes the following provisions:

1. His individual federal estate tax exemption amount (assume ~$7 million for 2026) will fund a Credit Shelter Trust (CST) for the benefit of his children.
2. The remainder of his separate property, after funding the CST, will be placed into a QTIP Trust for Mrs. Rodriguez, with the remainder beneficiaries being his children from his previous marriage.
3. The JTWROS property passes directly to Mrs. Rodriguez by operation of law.

Question: Assuming the executor makes all necessary elections, what is the federal taxable estate for Mr. Rodriguez? What is the value of the QTIP Trust and the CST, and how much is transferred to Mrs. Rodriguez directly? Step-by-Step Walkthrough:

1. Identify the Gross Estate: Mr. Rodriguez's gross estate is $15 million. This includes his separate property ($10 million) and his half of the JTWROS property ($2.5 million, as half of JTWROS property is included in the estate of the first spouse to die). However, the scenario states his taxable estate is $15 million, implying this is the value after accounting for inclusions like JTWROS. Let's assume the $15M represents the total value subject to estate tax before deductions.

• Correction/Clarification: The language "his taxable estate is valued at $15 million" usually implies the estate before marital or charitable deductions. Let's work with $10M separate property and $5M JTWROS. His probate estate is $10M. His gross estate for federal estate tax purposes would be $10M (separate property) + $2.5M (his half of JTWROS) = $12.5M. The scenario says "taxable estate of $15 million" - this is a slight ambiguity. For the sake of the example, let's assume his net estate before deductions is $15 million, which includes his separate property and his share of the JTWROS.

1. Account for Non-Probate Transfers: The $5 million held in JTWROS automatically passes to Mrs. Rodriguez outside of the will. This amount qualifies for the unlimited marital deduction.

• Amount transferred via JTWROS to Mrs. Rodriguez: $5,000,000
• Marital Deduction from JTWROS: $5,000,000

1. Fund the Credit Shelter Trust (CST): Mr. Rodriguez's will directs his individual federal estate tax exemption to fund the CST.

• Federal Estate Tax Exemption (2026): $7,000,000
• Value of CST: $7,000,000
• This amount is effectively not included in Mr. Rodriguez's taxable estate after the exemption is applied.

1. Determine Remaining Separate Property for QTIP Trust: Mr. Rodriguez's separate property was $10 million.

• Separate Property: $10,000,000
• Less amount funding CST: -$7,000,000
• Remaining Separate Property for QTIP: $3,000,000
• Value of QTIP Trust: $3,000,000
• This amount qualifies for the unlimited marital deduction if the executor makes the QTIP election.

1. Calculate Mr. Rodriguez's Federal Taxable Estate:

• Gross Estate (as defined for this problem): $15,000,000
• Less Marital Deduction (JTWROS): -$5,000,000
• Less Marital Deduction (QTIP Trust): -$3,000,000
• Less Amount sheltered by Exemption (CST): -$7,000,000
• Mr. Rodriguez's Federal Taxable Estate: $0

Summary of Values:

• Federal Taxable Estate for Mr. Rodriguez: $0
• Value of Credit Shelter Trust (CST): $7,000,000
• Value of QTIP Trust: $3,000,000
• Amount transferred directly to Mrs. Rodriguez (JTWROS): $5,000,000

The Tempting Wrong Answer and Why It's Wrong:

A tempting wrong answer would be to calculate a taxable estate for Mr. Rodriguez by not fully utilizing both the Credit Shelter Trust and the QTIP election, or by incorrectly applying the unlimited marital deduction. For instance, a candidate might:

• Assume only the JTWROS and QTIP qualify for the marital deduction, but forget the CST effectively uses the exemption. This would lead to overstating the taxable estate.
• Fail to make the QTIP election mentally. If the QTIP election isn't made, the $3 million would not qualify for the marital deduction, making it part of the taxable estate (after exemption).
• Confuse the order of funding. If the QTIP was funded first, it might consume too much of the estate that could have gone to the CST, potentially under-utilizing the exemption.

The correct approach requires understanding that the CST uses the exemption, and the QTIP defers the tax via the marital deduction. Both contribute to a zero taxable estate at the first death, but achieve different planning objectives (control for children in QTIP, tax-free growth and GST for CST). This multi-layered strategy ensures Mrs. Rodriguez is provided for, Mr. Rodriguez's children from his prior marriage are protected, and the estate tax liability at the first death is minimized.

This kind of detailed scenario is precisely where the CFP Board tests your ability to synthesize information and apply rules judiciously. Our AI Tutor, Vory, can walk you through similar complex examples 24/7, clarifying each step and concept.

Practice questions: test yourself on Marital & Credit Shelter Planning

VoraPrep offers over 6,900 practice questions designed to mimic the CFP exam, complete with AI-written explanations that break down the "why" behind each answer. On Marital & Credit Shelter Planning alone, we have dozens of questions to help you master these concepts. Here are a few samples:

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Sample Question 1:

Peter, a U.S. citizen, is married to Maria, a non-U.S. citizen. In 2026, Peter dies with a taxable estate of $12 million. His will leaves $1 million to his brother and the remainder to Maria. Peter's executor makes all necessary elections. What is Peter's estimated federal taxable estate after deductions, assuming the 2026 federal estate tax exemption is $7 million and a QDOT is established for Maria's benefit?

Explanation:

1. Calculate the amount transferred to Maria: Peter's estate is $12 million. $1 million goes to his brother, leaving $11 million for Maria.
2. Apply the federal estate tax exemption: Peter's estate can utilize his $7 million exemption. This portion can pass to anyone, including Maria, without immediate tax.
3. Consider the QDOT: Since Maria is a non-U.S. citizen, the unlimited marital deduction does not apply directly. However, assets transferred to a QDOT can qualify. The $11 million passing to Maria needs to be split. The first $7 million uses Peter's exemption. The remaining $4 million ($11 million - $7 million) needs to be placed into a QDOT to qualify for the marital deduction.
4. Calculate the taxable estate:

• Gross Estate: $12,000,000
• Less bequest to brother: -$1,000,000 (this part uses exemption)
• Less QDOT for Maria: -$4,000,000 (this part qualifies for marital deduction)
• Less Exemption used by remaining estate: -$7,000,000
• Taxable Estate: $0

The $1 million to the brother would be covered by the exemption. The remaining $11 million for Maria. Of that $11 million, $7 million is covered by Peter's estate tax exemption. The remaining $4 million (above the exemption) must be placed in a QDOT to qualify for the marital deduction. Therefore, the taxable estate is $0.

The correct answer is A. $0.

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Sample Question 2:

A U.S. citizen plans to leave their entire estate to their spouse. To ensure the transfer qualifies for the unlimited marital deduction while still directing the ultimate beneficiaries (children from a prior marriage) and providing for the spouse's lifetime income, which of the following trust structures is most appropriate?

Explanation:

• A. Credit Shelter Trust: Primarily designed to utilize the deceased spouse's estate tax exemption and shield appreciation, not specifically for directing ultimate beneficiaries after providing for a spouse while qualifying for the marital deduction. It doesn't defer tax on the entire estate.
• B. Irrevocable Life Insurance Trust (ILIT): Used to remove life insurance proceeds from the grantor's taxable estate; not directly related to marital deduction planning for the entire estate.
• C. Qualified Terminable Interest Property (QTIP) Trust: This is the ideal choice. It provides the surviving spouse with a qualifying income interest for life, allows the executor to elect the unlimited marital deduction (deferring tax), and ensures the principal passes to designated remainder beneficiaries (e.g., children from a prior marriage) upon the surviving spouse's death.
• D. Revocable Living Trust: While useful for probate avoidance and managing assets, it does not inherently dictate marital deduction treatment or specific remainder beneficiaries in the way a QTIP does for blended families.

The correct answer is C. Qualified Terminable Interest Property (QTIP) Trust.

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Sample Question 3:

Mr. Chen, a U.S. citizen, recently passed away, leaving a substantial portion of his estate to his wife, who is not a U.S. citizen. To ensure the transfer qualifies for the marital deduction and defers estate taxes until his wife's death or distribution from the trust, which planning tool is essential?

Explanation:

• A. Portability of DSUEA: While portability can be used, it only allows the exclusion amount to transfer. It doesn't address the core problem of the unlimited marital deduction not applying to non-citizen spouses for transfers above the annual exclusion.
• B. Qualified Domestic Trust (QDOT): This is the correct and essential tool. A QDOT allows transfers to a non-U.S. citizen spouse to qualify for the marital deduction, deferring estate tax until the spouse's death or when principal distributions are made.
• C. Credit Shelter Trust (CST): A CST uses the deceased spouse's exemption to bypass the surviving spouse's estate, but it doesn't solve the issue of the marital deduction not applying to the non-citizen spouse for amounts above the exemption.
• D. Unlimited Gift Tax Exclusion: There is no "unlimited" gift tax exclusion for non-citizen spouses. There's a significantly higher annual exclusion (e.g., $185,000 for 2026), but not an unlimited one like for U.S. citizen spouses.

The correct answer is B. Qualified Domestic Trust (QDOT).

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Ready to put your knowledge to the test? Practice all Marital & Credit Shelter Planning questions in VoraPrep. Our adaptive learning engine will target your weak areas, ensuring you're fully prepared.

Study tips and exam-day strategy

Mastering Marital & Credit Shelter Planning isn't just about memorizing rules; it's about developing the judgment to apply them in complex scenarios. The CFP Board wants to see if you can think like a planner.

1. Time Allocation on Exam Day: Expect these concepts to appear in both standalone multiple-choice questions and integrated within comprehensive case studies. If a case study involves married clients, especially those with blended families or significant assets, immediately flag it for potential marital deduction, QTIP, or CST questions. Don't rush through these; they often have several interdependencies. Budget 1-2 minutes per MCQ, and factor in more time for case study analysis.
2. Connecting the Dots: Marital & Credit Shelter Planning isn't isolated. It connects deeply with:

• Gift Tax: Understanding the annual exclusion, especially the higher amount for non-citizen spouses, and how lifetime gifts can reduce the taxable estate.
• Trusts & Estates: Obviously, as QTIPs, CSTs, and QDOTs are all trust structures. You need to know the basic mechanics of trusts.
• Tax Planning: The ultimate goal is often tax minimization, so understanding marginal tax rates and income tax implications (like step-up in basis) is crucial.
• General Principles: Client goals (e.g., control, asset protection, providing for specific beneficiaries) always drive the choice of strategy. Refer to your CFP General Principles of Financial Planning Cheat Sheet (2026) for foundational concepts.

1. Myth-Busting Weekly Drills: To move beyond memorization, actively challenge common misconceptions:

• Myth: "Portability is always better than a Credit Shelter Trust."

Reality Drill: Create a two-column comparison. In one column, list scenarios where portability is sufficient (e.g., smaller estates, desire for simplicity). In the other, list scenarios where a CST is superior (e.g., large estates, desire to shield appreciation, GST exemption use, control for future generations). For each, calculate the rough tax outcome for a $15M estate in 2026 under both scenarios.

• Myth: "All transfers to a spouse are tax-free due to the unlimited marital deduction."

Reality Drill: Practice scenarios with a non-U.S. citizen spouse. Calculate the amount that can be gifted annually without tax (the special annual exclusion), and then outline the requirements for a QDOT for transfers at death. Draw a flowchart showing decision points for spouse's citizenship.

• Myth: "A QTIP Trust is just for blended families."

Reality Drill: While often used for blended families, identify other situations where a QTIP could be beneficial (e.g., grantor wants to ensure assets pass to their specific bloodline, protecting assets from a spendthrift surviving spouse or future creditors, or ensuring a surviving spouse has income but not control over the principal).

1. Final Week Review: In the last week, don't try to learn new material. Focus on problem areas identified through practice questions. Use your CFP Estate Planning Cheat Sheet (2026) to quickly review key thresholds, definitions, and rules for QTIPs, CSTs, QDOTs, and portability. Practice calculations involving the 2026 exemption amount. Re-read the explanations for questions you got wrong to reinforce the underlying principles.

For a structured approach to your entire study journey, check out our 90-Day CFP Study Plan (2026): Daily Schedule for Busy Candidates and learn How to Pass the CFP While Working Full Time (2026).

Frequently asked questions

How many questions on Marital & Credit Shelter Planning appear on the CFP exam?

Marital & Credit Shelter Planning is a core component of the Estate Planning (CFP-EST) principal knowledge area, which typically comprises 10-14% of the exam. You can expect several specific questions on these topics, both as standalone multiple-choice questions and integrated into case study simulations, testing your understanding and application of concepts like QTIPs, CSTs, and QDOTs.

What's the best way to study Marital & Credit Shelter Planning?

The best approach is "judgment-first." Understand the why behind each strategy (e.g., why use a QTIP for blended families). Use a myth-vs-reality approach to identify common traps, work through concrete examples with real numbers, and practice extensively with scenario-based questions. Focus on the interplay between the unlimited marital deduction, portability, and trust structures in various client situations.

Is Marital & Credit Shelter Planning tested in simulations/TBS or only MCQ?

Yes, Marital & Credit Shelter Planning is frequently tested in both formats. While you'll encounter direct multiple-choice questions on definitions and rules, these concepts are often central to comprehensive case study simulations (sometimes called Task-Based Simulations or TBS). In these, you'll analyze client data and recommend appropriate estate planning strategies, requiring you to apply your knowledge of QTIPs, QDOTs, and Credit Shelter Trusts in a practical context.

How long should I spend studying Marital & Credit Shelter Planning?

Given its importance and complexity, allocate a significant portion of your Estate Planning study time to Marital & Credit Shelter Planning—at least 15-20% of your total Estate Planning hours. This could translate to 10-15 hours of focused study, including reviewing material, working through examples, and practicing questions. Don't underestimate the nuances of portability, QDOTs, and the 2026 tax law changes.

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Related Resources

• 90-Day CFP Study Plan (2026): Daily Schedule for Busy Candidates: A comprehensive guide to structuring your CFP exam preparation over three months.
• CFP Estate Planning Cheat Sheet (2026): Key Formulas, Rules, and Mnemonics: A quick-reference guide for essential estate planning concepts and numbers.
• How to Pass the CFP While Working Full Time (2026): Strategies and tips for balancing your career with intensive CFP exam preparation.
• See more exam strategy guides: Explore additional articles and resources to optimize your CFP exam preparation.

Official resources and references

• CFP Board: Get Certified - Certification Process
• IRS: Instructions for Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return (Refer to current year's instructions for specific thresholds and rules)
• IRS: Estate Tax