This course provides practical, step-by-step guidance on completing Form 706, with a focus on calculating and electing the Deceased Spousal Unused Exclusion (DSUE) amount. Participants learn how to properly report assets, deductions, portability elections, and common elections required to preserve estate tax benefits for the surviving spouse. The course emphasizes accuracy, compliance, and documentation standards to avoid errors that can jeopardize portability under Internal Revenue Service rules.