GS 815 Audio: Advanced Estate Planning episodes:

• December 28, 201211-12 Discuss how stock redemptions can be used to provide estate liquidity.

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• December 28, 201211-13 Discuss the deductibility of expenses incurred with respect to borrowing or selling estate assets to provide estate liquidity.

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• December 28, 201211-14 Discuss the benefits of deferring estate taxes under Sec. 6166.

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• December 28, 201211-15 Identify the requirements for an estate to qualify under Sec. 6166 for deferral of estate taxes.

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• December 28, 201211-2 Describe the impact of an installment note on the seller's estate.

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• December 28, 201211-3 Discuss the estate planning uses of a self-canceling installment note (SCIN).

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• December 28, 201211-4 Identify the benefits of a sale of a business for a private annuity.

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• December 28, 201211-5 Describe the tax treatment of a private annuity.

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• December 28, 201211-6 Describe the basic types of insured buy-sell agreements.

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• December 28, 201211-7 Discuss the advantages and disadvantages of the corporate purchase or entity buy-sell agreement.

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