HS 330 Audio: Fundamentals of Estate Planning episodes:

• December 15, 201120-2 Explain the similarities and differences between estates and trusts.

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• December 15, 201120-4 Explain how the income of estates is taxed.

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• December 15, 201119-1 Explain how basis is used to determine gain or loss when property changes hands in a taxable transaction.

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• December 15, 201119-2 Explain the rules for determining the basis of property transferred at death.

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• December 15, 201119-3 Explain the rules for determining the basis of property transferred during lifetime by gift or bargain sale.

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• December 15, 201118-4 Explain when a federal estate tax return must be filed, when the tax due must be paid, and when payment of a tax may be delayed.

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• December 15, 201117-3 Describe the three classifications of property subject to state death taxes.

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• December 15, 201117-4 Explain how various types of property are affected by state death taxes.

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• December 15, 201116-1 Identify the general categories of organizations that entitle an estate to a charitable deduction as defined in the Internal Revenue Code.

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• December 15, 201116-2 Explain why a charitable deduction might be denied as well as how qualified disclaimers and the payment of death taxes are treated.

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