HS 330 Audio: Fundamentals of Estate Planning episodes:

• December 15, 20117-6 Explain the relationship of the federal gift system to the income tax system and to the estate tax system.

  ...more

  

  ---

• December 15, 20117-7 Explain how the basis of gifted property is determined.

  ...more

  

  ---

• December 15, 20117-8 Identify the various strategies and factors that must be examined in selecting property for gifts.

  ...more

  

  ---

• December 15, 20116-1 Identify the nontax advantages of lifetime gifts.

  ...more

  

  ---

• December 15, 20116-3 Describe the types of gratuitous transfers that are not gifts.

  ...more

  

  ---

• December 15, 20116-4 Explain the requirements for a completed gift.

  ...more

  

  ---

• December 15, 20116-5 Explain how property may be valued for gift tax purposes.

  ...more

  

  ---

• December 15, 20115-1 Explain what a fiduciary is and describe the sources of fiduciary powers.

  ...more

  

  ---

• December 15, 20115-2 Identify the duties of a fiduciary.

  ...more

  

  ---

• December 15, 20115-3 Identify the powers of a fiduciary.

  ...more

  

  ---