706 Preparation and Planning Part 4: Credits and Deductions to the Estate reviews the marital deduction and the deduction for charitable bequests, which are reported on Schedules M and O of Form 706. Bequests to the surviving spouse, QTIP planning and figuring the deduction for testamentary donations to charity are discussed. The exclusion for Qualified Conservation Easements, which is reported on Schedule U, is also covered. The course also covers tax credits that can be used to reduce federal estate tax liability, including the unified credit and the credit for foriegn death taxes. Visit the CCH Learning Center Website For More Information, To Purchase and To Enroll.