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Dedicated CLE Manager
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Accreditation and CLE Rules for Utah
The National Academy of Continuing Legal Education is an approved UT CLE Sponsor. All courses offered by the National Academy of Continuing Legal Education for Utah attorneys are individually approved by The Utah State Board of Continuing Legal Education.
Utah attorneys are required to complete 12 credit hours every year including 1 credit hour of Ethics and 1 credit hour of Professionalism. A maximum of 6 hours can be taken using Distance Learning formats and at least 6 of the hours must be Live Webinar or In-Person classes.
Utah attorneys can earn all 12 CLE credit hours with us including 1 hour of ethics and 1 hour of Professionalism using our DVDs, Audio CDs, USB Stick, Online, iOS/Android App, and Live Webinar courses.
Utah attorneys must complete their continuing legal education requirements by June 30th every year. Utah attorneys must certify compliance to the Utah Supreme Court by July 31st.
Effective July 1, 2026, Utah attorneys can carry over up to 6 hours of excess Verified CLE credits from their current compliance period to their next compliance period. Ethics or professionalism credits may not be carried forward.
Utah Supreme Court Board of Continuing Legal Education
Utah Law & Justice Center
645 South 200 East
Salt Lake City, UT 84111
(t) 801-746-5230
(f) 801-531-0660
(e) Staff@MCLEUtah.org
The Federal Estate Tax Return, IRS Form 706, in a Fluid Estate Tax Environment
MCLE Courses Available on DVDs, Audio CDs, USB Stick, Online & iOS/Android App and Live Webinars!
General Credits
1.5
For Access To This Course
About This Course
With a Federal Estate Tax exclusion of over $13.6 Million, often there is not an actual 706 filing requirement. However, the estate tax exclusion is expected to drop by 50% at the end of 2025, and in the case of the death of the first spouse, a portability election will require the filing of the 706.
In addition, the statute of limitations does not run unless a Form 706 is filed. This course will not only cover the nuts and bolts of filing the 706, but further explain certain strategies regarding trust design, portability, and other elections, etc., which become amplified in a fluid estate tax environment.
General Credits
1.5
For Access To This Course
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