GS 815 Video: Advanced Estate Planning episodes:

• December 31, 20129-2 Discuss the other factors that may affect an entity's value.

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• December 31, 20129-3 Summarize the advantages and pitfalls of owning property in a family entity.

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• December 31, 20129-4 Identify the advantages of a family limited partnership (FLP).

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• December 31, 20129-5 Discuss the structure of an FLP with respect to control, management, and withdrawal of general and limited partners.

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• December 31, 20129-6 Describe the valuation discount for gift and estate tax purposes for interests in an FLP.

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• December 31, 20129-7 Explain the application of the special valuation rules to an FLP.

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• December 31, 20129-8 Discuss the income taxation of an FLP and its partners.

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• December 31, 20129-9 Describe the structure of a limited liability company (LLC).

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• December 31, 20129-2 Discuss the other factors that may affect an entity's value.

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• December 31, 20128-11 Describe the design considerations of a CLT.

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