HS 330 Audio: Fundamentals of Estate Planning episodes:

• November 01, 201321-3 Describe in general the calculation of the GSTT.

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• November 01, 201312-3 Describe the general rule for inclusion of property under sections 2031 and 2033 in the gross estate of a decedent.

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• November 01, 201321-4 Determine who has liability for the GSTT.

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• November 01, 201318-1 Explain how the tentative tax base is determined.

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• November 01, 201318-2 Describe how the estate tax payable before credits is computed.

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• November 01, 201315-3 Describe how either an overqualification or an underqualification may affect federal estate tax liability, and explain how formulas can be used to minimize the tax.

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• November 01, 201320-3 Describe in general the income of estates and trusts.

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• November 01, 201317-1 Identify the types of state death taxes.

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• November 01, 201315-1 Describe the purpose behind the creation of an unlimited marital deduction, and explain what is meant by the net value of a qualifying interest passing to a surviving spouse.

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• November 01, 20137-3 Describe the allowable reductions that can be used in determining taxable gifts.

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