GS 815 Audio: Advanced Estate Planning episodes:

• December 28, 20127-5 Describe the procedures for designing and administering Crummey provisions in an ILIT.

  ...more

  

  ---

• December 28, 20127-6 Discuss the issues concerning excluding an ILIT from an insured's gross estate.

  ...more

  

  ---

• December 28, 20127-7 Identify the exit strategies from an ILIT.

  ...more

  

  ---

• December 28, 20126-1 Understand the terminology of the generation-skipping transfer tax (GSTT).

  ...more

  

  ---

• December 28, 20126-2 Describe the types of transfers that incur the GSTT.

  ...more

  

  ---

• December 28, 20126-3 Identify the types of gifts that are excluded from the GSTT.

  ...more

  

  ---

• December 28, 20126-4 Describe how the GSTT exemption is allocated to gifts or transfers at death.

  ...more

  

  ---

• December 28, 20126-5 Discuss the decisions with respect to the timing of GSTT exemption allocations.

  ...more

  

  ---

• December 28, 20126-6 Discuss the planning techniques for transfers in excess of the exemption amount.

  ...more

  

  ---

• December 28, 20126-7 Describe the use of a dynasty trust in planning family wealth transfers.

  ...more

  

  ---