GS 815 Video: Advanced Estate Planning episodes:

• December 31, 20124-4 Explain the structure of a QPRT.

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• December 31, 20124-5 Define personal residence for the purposes of a QPRT.

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• December 31, 20124-6 Discuss the options for the grantor when the QPRT terminates.

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• December 31, 20124-7 Explain the structure of a GRAT.

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• December 31, 20124-8 Describe the income, gift, estate, and generation-skipping transfer tax consequences of a GRAT.

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• December 31, 20124-9

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• December 31, 20123-1 Explain how transfers to pay the tuition or medical costs of another are excluded from the tax system.

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• December 31, 20123-10 Discuss the retained powers or controls appropriate for effective lifetime gifts.

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• December 31, 20123-2 Summarize the various ways that annual exclusion gifts can be made for the benefit of minors.

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• December 31, 20123-3 Describe the tax implications of Crummey withdrawal powers to the grantor and beneficiaries of a trust.

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