The Paper Trail – How It’s All Reported (presented by Daniel Capobianco, JD, MS (Accounting and Taxation)) will address how to reflect the previously discussed techniques on the two most critical tax forms for the estate planner: Form 709 (Gift Tax) and Form 706 (Estate Tax). Proper disclosures on Form 709 may be a critical part of gift-based planning; Form 706 may be required where estates exceed (or approach) the exclusion amount and/or for election of portability