Ian Bryzek, CPA
What marital-trust funding records belong with Form 706?
When a marital trust is funded at death, the estate-tax file needs the funding schedule, values, and trustee paperwork—not only the trust instrument.
Families often fund accounts over weeks or months; each transfer should leave a dated trail tied to the values used on the estate-tax schedules.
Counsel interprets trust terms; Ian needs the funded-asset list and valuation support to keep the Form 706 file coherent.
What to keep with the file
Counsel interprets trust terms; Ian needs the funded-asset list and valuation support to keep the Form 706 file coherent.
What to do next
Build the funding schedule before draft Form 706 asset schedules are finalized.
What to gather
- Trust instrument and marital-trust provisions
- Funding schedule of assets transferred
- Valuation support for each funded asset
- Trustee acceptance or certificate
- Account retitling confirmations
Who usually handles what
- Ian can organize the tax reporting question and the supporting records.
- James Valdez can provide an independent residential fair-market-value appraisal when a supported property value is part of the documentation.
- An estate attorney handles title, authority, trust interpretation, and beneficiary rights.
A practical next step
Build the funding schedule before draft Form 706 asset schedules are finalized.
When a property value is part of the picture
When residential real estate needs a supported fair market value as of a relevant date, an independent appraiser may be part of the documentation process. Ian does not determine fair market value.
Questions about title, probate authority, trust meaning, or a beneficiary's legal rights belong with an estate attorney. Start with the Professionals directory: /professionals/
Related guides
This is general tax information, not tax or legal advice. Outcomes depend on the documents, ownership, timing, and law that apply to the particular facts.