HS 330 Audio: Fundamentals of Estate Planning episodes:

• December 15, 201113-3 Explain the estate taxation of general powers of appointment, and differentiate between general powers and special powers with respect to inclusion in the gross estate.

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• December 15, 201113-4 Explain the general rules concerning the inclusion of life insurance in the gross estate, and describe some ways in which life insurance can avoid estate taxation.

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• December 15, 201112-1 Describe the concept of gross estate.

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• December 15, 201111-1 Describe the purposes served by buy-sell agreements, and identify their advantages.

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• December 15, 201111-2 Identify the common provisions found in most types of buy-sellagreements.

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• December 15, 201111-3 Describe the various types of buy-sell agreements used in businessentities, and explain how life insurance can be used to fund each type.

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• December 15, 201111-4 Describe how each type of price-setting mechanism used in buy-sell agreements works.

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• December 15, 201110-1 Explain why it is important to value assets for estate planning purposes and why the lowest value that can be placed on an asset may not always be the best value.

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• December 15, 201110-2 Explain when an asset has to be valued for estate tax purposes.

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• December 15, 201110-3 Determine the general rules that need to be followed in the valuation process.

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