GS 815 Video: Advanced Estate Planning episodes:

• December 31, 20128-7 Explain the income tax deduction rules for contributions to a CRT.

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• December 31, 20128-8 Discuss the tax treatment of the noncharitable beneficiaries of a CRT.

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• December 31, 20128-9 Summarize the payout options for the noncharitable beneficiaries of a CRT.

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• December 31, 20128-1 Briefly discuss the transfer tax implications of charitable donations.

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• December 31, 20128-10 Identify the possible circumstances in which a charitable lead trust (CLT) might be recommended.

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• December 31, 20127-1 Summarize the issues concerning incidents of ownership in a life insurance policy for the purposes of the estate inclusion rules.

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• December 31, 20127-2 Determine the value of a life insurance policy for gift tax purposes.

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• December 31, 20127-3 Discuss the issues in choosing between an ILIT and an individual for third-party ownership of life insurance.

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• December 31, 20127-4 Discuss the gift tax issues for employer-provided life insurance assigned to an ILIT.

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• December 31, 20127-5 Describe the procedures for designing and administering Crummey provisions in an ILIT.

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