100 words and reference 

1. Review the four categories of deductions available for calculating the taxable estate including: (i) the marital deduction; (ii) the charitable deduction; (iii) the family-owned business deduction and (iv) the state death tax deduction.

2. Review the rules for payment of federal estate tax with the statutory provisions that might allow an extension of time to pay the federal estate tax.

3. Review the three categories of deductions available for calculating the adjusted gross estate including: (i) funeral and administrative expenses; (ii) debts and unpaid taxes; and (iii) casualty and theft losses.