GS 815 Audio: Advanced Estate Planning episodes:

• December 28, 20128-1 Briefly discuss the transfer tax implications of charitable donations.

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• December 28, 20128-10 Identify the possible circumstances in which a charitable lead trust (CLT) might be recommended.

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• December 28, 20128-11 Describe the design considerations of a CLT.

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• December 28, 20128-12 Review the tax ramifications of a CLT.

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• December 28, 20128-13 Describe the structure of a donation through a charitable gift annuity (CGA).

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• December 28, 20128-14 Discuss the tax consequences of a CGA.

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• December 28, 20128-15 Identify the reasons why an individual might create a private foundation.

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• December 28, 20128-16 Discuss the tax penalties under the private foundation rules.

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• December 28, 20128-17 Discuss the potential uses of a CRT or CLT for a donor who is not necessarily charitably inclined.

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• December 28, 20128-2 State the general rule for donations of split interest in property.

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