GS 815 Audio: Advanced Estate Planning episodes:

• December 28, 20123-2 Summarize the various ways that annual exclusion gifts can be made for the benefit of minors.

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• December 28, 20123-3 Describe the tax implications of Crummey withdrawal powers to the grantor andbeneficiaries of a trust.

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• December 28, 20123-4 Discuss the annual-exclusion issues associated with gifts of interest in an entity.

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• December 28, 20123-5 Describe the benefits of the tax-exclusive nature of lifetime gifts.

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• December 28, 20123-6 Explain how gifts can shift income to lower-bracket donees.

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• December 28, 20123-7 Describe how the income tax basis rules affect estate planning.

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• December 28, 20123-8 Discuss the statute of limitations for gift tax returns.

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• December 28, 20123-9 Identify the disadvantages of lifetime gifts.

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• December 28, 20122-1 Discuss the cumulative nature of the federal estate and gift tax system.

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• December 28, 20122-2 Explain the calculation of gift and estate taxes.

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