GS 815 Video: Advanced Estate Planning episodes:

• December 31, 201210-1 Discuss the eligibility rules for making an S election for tax purposes.

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• December 31, 201210-2 Describe the types of trusts eligible to hold S corporation stock.

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• December 31, 201210-4 Discuss the tax treatment of distributions to S corporation shareholders.

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• December 31, 201210-5 Discuss the treatment of S corporation income following a transfer of stock.

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• December 31, 201210-6 Briefly describe the income tax treatment and penalty taxes that apply to C corporations.

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• December 31, 201210-7 Describe the tax treatment of distributions to C corporation shareholders.

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• December 31, 201210-8 Explain the rules for qualifying for an exclusion from gain on the sale of small business stock.

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• December 31, 201212-1 Identify the planning techniques that provide unique opportunities for unmarried couples.

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• December 31, 201212-2 Describe the distinctions that exist for unmarried couples.

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• December 31, 201212-3 Discuss the special estate planning issues that affect elderly clients.

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