HS 330 Audio: Fundamentals of Estate Planning episodes:

• December 15, 201122-2 Explain what private annuities are and their tax treatment.

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• December 15, 201122-3 Describe the gift and estate tax treatment of grantor-retained annuity trusts and grantor-retained unitrusts.

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• December 15, 201122-4 Describe the design considerations and transfer tax treatment of a qualified personal residence trust.

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• December 15, 201122-5 Describe the basic concept of family limited partnerships and limited liability companies.

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• December 15, 201122-6 Explain why life insurance can be an important asset in estate planning.

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• December 15, 201122-7 Identify basic types of life insurance products.

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• December 15, 201122-8 Explain in general the estate taxation of life insurance and how an irrevocable life insurance trust can be designed to provide estate liquidity without adding to the estate tax burden.

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• December 15, 201122-9 Describe the basics of federal gift taxation of life insurance.

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• December 15, 201122-10 Identify some practical uses for life insurance in estate planning.

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• December 15, 201120-1 Briefly explain the status of estates.

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