BobKamman
Level 15

The 1999 Form 706 is readily available online at the IRS website.  They must know that it's still popular in Massachusetts. 

What do you mean by "Irrevocable Remainder share trust"?  Google suggests "An 'irrevocable remainder share trust' is most likely referring to a charitable remainder trust (CRT)."  That's a different animal with its own filing requirements.