GS 815 Audio: Advanced Estate Planning episodes:

• December 28, 20122-3 Describe the transfers subject to gift taxation.

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• December 28, 20122-4 Summarize the types of property included in the gross estate.

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• December 28, 20122-5 Identify the deductions and credits allowable in determining the federal estate taxes due.

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• December 28, 20122-6 Explain the distinctions between estate taxes and gift taxes.

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• December 28, 20122-7 Describe how the generation-skipping transfer tax (GSTT) is imposed.

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• December 28, 20122-8 Calculate the net federal estate taxes due based on a given fact pattern.

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• December 28, 20121-1 Explain when property will pass through probate or outside probate through the estateowner's will provisions or intestacy statutes.

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• December 28, 20121-10 Describe how durable powers of attorney can be used in the estate planning process

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• December 28, 20121-11 Indicate whether the property acquired by a couple in a community-property state is community property, separate property, or quasi-community property.

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• December 28, 20121-12 Explain how community property is managed in most community-property states.

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