GS 815 Video: Advanced Estate Planning episodes:

• December 31, 20128-12 Review the tax ramifications of a CLT.

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• December 31, 20128-13 Describe the structure of a donation through a charitable gift annuity (CGA).

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• December 31, 20128-15 Identify the reasons why an individual might create a private foundation.

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• December 31, 20128-16 Discuss the tax penalties under the private foundation rules.

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• December 31, 20128-17 Discuss the potential uses of a CRT or CLT for a donor who is not necessarily charitably inclined.

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• December 31, 20128-2 State the general rule for donations of split interest in property.

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• December 31, 20128-3 Discuss donations to a pooled-income fund.

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• December 31, 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 31, 20128-5 Identify the type of contributions that qualify for deductions for conservation purposes.

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• December 31, 20128-6 Describe the basic structure of a charitable remainder trust (CRT).

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