HS 330 Video: Fundamentals of Estate Planning episodes:

• October 17, 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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• October 17, 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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• October 17, 201320-3 Describe in general the income of estates and trusts.

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• October 17, 201317-1 Identify the types of state death taxes.

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• October 17, 201310-5 Describe how real property is valued, and explain the special-use method of valuation.

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• October 17, 20137-2 Describe several tax-related advantages of making lifetime gifts.

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• October 17, 20138-10 Explain how property can be transferred at death by operation of law.

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• October 17, 20138-7 Describe the grounds for contesting a will.

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• October 17, 20136-2 Explain what constitutes a gift, and identify the types of gifts.

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• October 17, 20138-8 Describe the use of testamentary trusts and pour-over trusts in wills.

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