ESTATE TAX RETURN ORGANIZER (FORM 706)

ESTATE TAX RETURN ORGANIZER (FORM 706)

This organizer is designed to assist you, the personal representative, in gathering the information required for preparation of the appropriate estate and inheritance tax returns. Please complete the organizer and provide detail and documentation as requested.

Also enclosed is an engagement letter, which explains the services will provide to the Estate. Please sign a copy of the engagement letter and return it in the enclosed envelope. Keep the other copy for your records.

The filing deadline for the estate return is . Your completed tax organizer needs to be received no later than . Any information received after that date may require an extension of time.

If an extension of time to file is required, any tax that may be due with this return must be paid with that extension. Any taxes not paid by the filing deadline may be subject to late payment penalties and interest.

look forward to providing services to you. Should you have any questions regarding any items please do not hesitate to contact .

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ESTATE TAX RETURN ORGANIZER (FORM 706)

For decedents dying after Dec. 31, 2014

Decedent’s full name ____________________________________________________________________________________

Decedent’s Social Security number _______________________________________________________________________

Date of birth ____________________________________________________________________________________________

Date of death ___________________________________________________________________________________________

Occupation (former occupation if retired) __________________________________________________________________

Decedent’s legal residence at date of death (city, county, state and ZIP code or foreign country)

________________________________________________________________________________________________________

Date domicile established _______________________________________________________________________________

Did decedent ever reside in a community property state? ___________________________________________________

Citizenship:

Decedent ___________________________________________________________________________________________

Spouse ______________________________________________________________________________________________

Personal representative’s (s’) name ________________________________________________________________________

Address _____________________________________________________________________________________________

Social Security/federal ID number ______________________________________________________________________

Phone _______________________________________________________________________________________________

Fax _________________________________________________________________________________________________

Email address ________________________________________________________________________________________

Attorney’s name, address and telephone number ___________________________________________________________

________________________________________________________________________________________________________

Broker’s name, address and telephone number _____________________________________________________________

________________________________________________________________________________________________________

Name and location of court(s) where will was probated or estate administered

________________________________________________________________________________________________________

Case number ___________________________________________________________________________________________

100) GENERAL INFORMATION DONE N/A

101)Provideacertifiedcopyof:

ƒ willandanycodicil

ƒdeathcertificate

ƒletterstestamentaryorlettersofadministration

102)Provideacopyofanytrustofwhichthedecedentwasagrantor,trustee,beneficiary,

orinwhichdecedentheldanyinterestorpower.

103)Providebeneficiaryinformationbelow(Noteifnon-USAcitizen):

FULL NAME ADDRESS

CITY/STATE/ZIP RELATIONSHIP

TO DECEDENT TAXPAYER ID # BIRTH DATE

ESTATE TAX RETURN ORGANIZER (FORM 706)

100) GENERAL INFORMATION DONE N/A

104)Ifthedecedentorspousehaseverfiledanyfederalgifttaxreturns,providecopies(disregardthis

requestifthereturnswerepreviouslyprovided).

105)Ifthedecedentmadeanygiftsvaluedintheaggregateatmorethan$14,000toanyoneperson

duringthecalendaryearofhis/herdeath,completegifttaxreturnorganizer.

106) Providealistofthedecedent’sassetsincludingallpropertyindividuallyownedorco-ownedbythe

decedentandoneormoreindividuals(noteifanyassetswerebequeathedtoaspecificbeneficiary).

107)Provideacopyofanypersonalpropertyinsurancefloaterthatlistsspecificitemsofproperty.

108)Ifthedecedenthadaccesstoasafetydepositbox,providethefollowing:

ƒ location

ƒ jointownerordepositor,ifany,andrelationshiptothedecedent

ƒ detailedlistofcontents

109)Ifthedecedent’sspousepredeceasedthedecedent,provideacopyofthespouse’sForm706

orForm8939,stateestateandinheritancetaxreturn(s)andanyForm(s)1041filedonbehalf

ofthatestate.

Is there an unused exclusion (DSUE) from the deceased spouse?

110)Ifthedecedentwasdivorced,providedateofdivorce:

111)Provideacopyofanypre-nuptialagreement,post-nuptialorseparate/communityproperty

agreement,ifapplicable.

100) GENERAL INFORMATION DONE N/A

112)Furnishcopiesofemploymentagreements,deferredcompensationandanycontractswhere

andnotallbenefitsduewerereceived.

113)Provideacopyoffederalandstateincometaxreturnsforthepriorthreeyears(disregardthis

requestifthereturnswerepreparedbythisfirm,orpreviouslyprovided).

114)Providefederaltaxidentificationnumberforanypartnerships,closelyheldcorporations,

orLLCssoldbydecedentduringhis/herlifetime.

115)Ifthedecedentwasinvolvedinanylitigationprovidedetails.

200) REAL ESTATE DONE N/A

201)Providecopiesofalldeeds.IfjointownershipreportonScheduleE,ifheldinatrustreport

onScheduleG.

202)Provideascheduleofallrealestateownedorundercontracttopurchasewiththe

followinginformation:

ƒ Legaldescriptionandorstreetaddress,ifapplicable

ƒ Assessedvalueforpropertytaxpurposes(copyoflatesttaxassessmentnotice)

203)Providecopiesofthemostrecentappraisalofrealestateownedbythedecedentorrequest

appraisalsasofdateofdeath.

204)Provideleasedocumentsforrealestateownedsubjecttoaleaseandstatusofsecuritydeposits

anddateoflastrentpayment.

205)Includedescriptionofrealestate(andlengthofownership)subjecttoaqualified

conservationeasement.

ESTATE TAX RETURN ORGANIZER (FORM 706)

300) STOCKS, BONDS, AND MUTUAL FUNDS DONE N/A

301) Providecopiesofallbrokerageandmutualfundstatementsforthemonthlystatementsforthemonth

priortothedateofdeathandsixmonthlystatementsafterdateofdeath.

a) Considerrequestingaveragedateofdeathvaluesfrombroker.

b) Considerdeterminingvaluesfromaserviceprovider.

302)Providealistandcopiesofallstockandbondcertificatesheldbythedecedent,whichwere

notlistedonthebrokeragestatements.Also,providealistofanysubjecttotransferon

deathdesignation.

303)Ifthedecedentownedstockinacloselyheldcorporation,

providecopiesof:

ƒ stockcertificates

ƒ buy-sellagreements

ƒ taxreturnsandfinancialstatementsforthepriorfiveyearsplusaqualifiedappraisal

ƒ listofanyrecentsalesofstockbydecedentorothershareholders

ƒ appraisalofstock

ƒ listofotherstockholdersandsharesheld

304)Providedocumentationofworthlesssecurities.

305)ListofU.S.SavingsBondswithfaceamountandmonthandyearofpurchase.

306)Determineaccruedinterestonbondsandmoneymarketfundsandincludibledividendspaid

afterdeathtostockholdersofrecordofdateofdeath.

400) MORTGAGES, NOTES AND CASH DONE N/A

401) Providecopiesofthefollowingstatementsforallaccountsfortheperiodbeginningtwomonths

priortodeaththroughthepresent:

ƒcheckingaccounts

ƒ savingsaccounts

ƒ certificatesofdeposits

ƒ moneymarketaccounts

ƒ brokerageaccountswithcashinvestments

402)Provideacopyofthecurrentcheckregistersfortheaboveaccounts,andlistanyoutstandingchecks.

403)Providetheamountofcash(currency),traveler’schecksandundepositedchecksheldbythe

decedentatdeath.$

404)Providecopiesofallnotesandmortgagesowedtothedecedent,includingamortization

schedulesifavailableanddateoflastinterestpayment.

500) LIFE INSURANCE DONE N/A

501)Providealistoflifeinsurancepoliciesindicating:

ƒ insured

ƒ amount

ƒ ownership

ƒ beneficiaries—primaryandconditional

ƒ company

ƒ policynumber

502)ProvideForm(s)712issuedbythelifeinsurancecompaniesforpoliciesondecedent(Form712is

ESTATE TAX RETURN ORGANIZER (FORM 706)

500) LIFE INSURANCE DONE N/A

504)Ifsubjecttoasplit-dollararrangement,pleaseprovideagreementandanyseparateassignments

orendorsements.

600) JOINTLY OWNED PROPERTY DONE N/A

601)Forallassetsownedjointlybythedecedentandothers(otherthanthespouse)(JointWithRight

ofSurvivorship),indicatethedateandamountcontributedbyeach.

602)Providename(s),address(es),andsocialsecuritynumber(s)ofco-ownersotherthanspouse.

Staterelationshiptodecedent,ifany.

603)Providedocumentationofassetsownedjointlytoincludebankstatements,brokeragestatements,

deeds,vehicletitles,etc.

700) MISCELLANEOUS PROPERTY DONE N/A

701)Providecopiesofanyavailableappraisalsof:

ƒ art

ƒ antiques

ƒ jewelry

ƒ othercollectibles

ƒ otherproperty

702)Ifthedecedenthadaninterestinapartnership,and/orotherunincorporatedbusiness,

provideacopyofthefollowing:

ƒ partnershiporotherownershipagreement

ƒ taxreturnsand/orfinancialstatementsforthepriorfiveyears

ƒ buy-sellagreements

ƒ appraisal

700) MISCELLANEOUS PROPERTY DONE N/A

704)Providealistofanyrefundsorreimbursementsreceivedorreceivablebytheestate.

705)Providealistofhouseholdfurnishingsandpersonalassetsownedbythedecedentandthevalueof

each.Separatelylistanyoneitemvaluedatmorethan$3,000oracollectionofsimilaritemsvalued

atmorethan$10,000.

706)Providealistofvehiclesownedbythedecedentwithmake,model,year,odometerreading,vehicle

identificationnumber(VIN),generalcondition,andBlueBookvaluesatthedateofdeath,andcopies

ofcertificatesoftitle,ifavailable.

707)Providealistofallotherassets,includingdescriptionandfairmarketvalueasofdateofdeath.

800) ANNUITIES AND RETIREMENT BENEFITS DONE N/A

801)Providecopiesofthelastbrokerage,mutualfunds,bankorplanparticipantstatementsbefore

dateofdeathforallIRAs,401(k)s,andotherretirementplans.

802)Providecopiesofcommercialannuitycontractsandlaststatementindicatingbalanceofaccount.

803)RequestdateofdeathvaluefromPlanAdministratororannuityprovider.

804)Provideacopyofallbeneficiarydesignations.Verifypayorhascorrectbeneficiary.

900) ADMINISTRATION EXPENSES DONE N/A

901)Provideacopyofthefuneral-relatedexpenses(paidbytheestateorreimbursedtothepayor)including

thecostofthefollowing:

ƒ funeralarrangements(includeacopyoffuneralservicesagreement)

ƒ markers

ƒ receptioncosts

ƒ flowers

ƒ thankyounotesandpostage

ESTATE TAX RETURN ORGANIZER (FORM 706)

900) ADMINISTRATION EXPENSES DONE N/A

902)Provideascheduleofotheradministrationexpenseswhichwerenotpaidthroughtheestatechecking

accountorhaveyettobepaid.Thescheduleshouldincludethefollowing:

ƒ legalfees(paidandestimated)

ƒ accountingfees(paidandestimated)

ƒ maintenanceofestateproperty

ƒ appraisalfees

ƒ personalrepresentativefees(paidandestimated),andoutofpocketexpenses

(travel,postage,telephoneetc.)

ƒ courtcosts

ƒ otherexpenses(pleaseprovidedetail)

1000) DEBTS, MORTGAGES, AND LIENS OF DECEDENT DONE N/A

1001)Providecopiesofallnotes,mortgages,etc.,owedbythedecedentandascheduleofbalances

atdateofdeathincludingdateoflastpayment.

1002)Scheduleallotherdebtsowedbythedecedentincluding:

ƒ to whom owed

ƒ amountofdebt

ƒ interest rate

ƒ duedate

ƒ paymentamounts

1100) LOSSES DURING ADMINISTRATION DONE N/A

1200) CHARITABLE BEQUESTS DONE N/A

1201)Attachascheduleofcharitieslistedinthewillortrustincludingname,addressandcharacter

oforganization.

1300) CREDIT FOR PRIOR TRANSFERS DONE N/A

1301)Ifthedecedentreceivedpropertyduringthetenyearspriortodate

ofdeathfromtheestatesofothers,providecopiesofthepriordecedents’estatetaxreturnsandwill.

1400) GST TAX DONE N/A

1401)Diddecedentmakeanygiftsunderthefilingthresholdtotrusts.

1402)ProvideFederaltaxIDnumberofanytrusttowhichGenerationSkippingExemption

willbecurrentlyallocated.

COMMENTS OR EXPLANATIONS