GS 815 Audio: Advanced Estate Planning episodes:

• December 28, 20128-3 Discuss donations to a pooled-income fund.

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• December 28, 20128-4 Describe how a donor can receive a charitable deduction for donating the remainder interest in his or her residence or farm.

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• December 28, 20128-5 Identify the type of contributions that qualify for deductions for conservation purposes.

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• December 28, 20128-6 Describe the basic structure of a charitable remainder trust (CRT).

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• December 28, 20128-8 Discuss the tax treatment of the noncharitable beneficiaries of a CRT.

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• December 28, 20128-7 Explain the income tax deduction rules for contributions to a CRT.

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• December 28, 20128-9 Summarize the payout options for the noncharitable beneficiaries of a CRT.

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• December 28, 20127-2 Determine the value of a life insurance policy for gift tax purposes.

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• December 28, 20127-3 Discuss the issues in choosing between an ILIT and an individual for third-party ownership of life insurance.

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• December 28, 20127-4 Discuss the gift tax issues for employer-provided life insurance assigned to an ILIT.

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