HS 330 Audio: Fundamentals of Estate Planning

HS 330 Audio: Fundamentals of Estate Planning episodes:

• November 01, 201315-2 Explain the requirements that must be met before property qualifies for the marital deduction.

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• November 01, 201320-5 Explain how the income of trusts is taxed.

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• November 01, 201323-6 Explain various estate planning arrangements for individuals in nontraditional living arrangements.

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• November 01, 201321-1 Describe the types of transfers that are subject to the generation-skipping transfer tax (GSTT).

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• November 01, 201312-5 Explain the various types of property that are includible in the gross estate under section 2035 if transferred or disposed of within 3 years of death.

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• November 01, 201321-5 Identify the different aspects of planning for the GSTT.

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• November 01, 201321-2 Explain the importance of exemptions and exclusions from the GSTT and how a client should plan for allocation of the GSTT exemption.

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• November 01, 201312-6 Explain how transfers of property with retained life interests and powers under sections 2036, 2037, and 2038 may be treated for federal estate tax purposes.

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• November 01, 201318-5 Explain what is meant by a Sec. 303 redemption.

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• November 01, 201318-3 Describe the credits that may be applied in determining the net federal estate tax payable.

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