GS 815 Audio: Advanced Estate Planning episodes:

• December 28, 20125-4 Discuss the implications of income tax basis in planning marital transfers.

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• December 28, 20125-5 Describe the types of bequests that can be used to fund marital deduction and basic credit amount equivalent bypass shares of an estate.

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• December 28, 20125-6 Discuss the property funding and valuation issues for marital and basic credit amount bypass shares.

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• December 28, 20125-7 Discuss the postmortem decisions related to making the QTIP election.

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• December 28, 20125-8 Describe the requirements for an effective marital property agreement.

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• December 28, 20125-9 Discuss the issues concerning marital transfers in a blended family situation.

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• December 28, 20125-1 Discuss the types of transfers that qualify for the marital deduction.

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• December 28, 20125-2 Discuss the planning implications that indicate the appropriate design for a QTIP trust.

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• December 28, 20125-3 Describe how the estate plan can be designed to provide for optimal marital deduction/federal basic credit amount planning.

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• December 28, 20124-1 Identify the circumstances in which actuarial tables are required.

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