HS 330 Video: Fundamentals of Estate Planning episodes:

• December 14, 201120-4 Explain how the income of estates is taxed.

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• December 13, 201123-2 Describe the types of powers of attorney and their purposes.

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• December 13, 201122-6 Explain why life insurance can be an important asset in estate planning.

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• December 13, 201121-1 Describe the types of transfers that are subject to the generation-skipping transfer tax (GSTT).

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• December 13, 201119-3 Explain the rules for determining the basis of property transferred during lifetime by gift or bargain sale.

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• December 13, 201122-4 Describe the design considerations and transfer tax treatment of a qualified personal residence trust.

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• December 13, 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 13, 201121-2 Explain the importance of exemptions and exclusions from the GSTT and how a client should plan for allocation of the GSTT exemption.

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• December 13, 201121-3 Describe in general the calculation of the GSTT and who has liability for the GSTT.

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• December 09, 201116-3 Identify the different basic types of charitable bequests.

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