HS 330 Video: Fundamentals of Estate Planning episodes:

• December 29, 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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• December 29, 201116-5 Describe the various forms of charitable remainder and lead trusts and explain their differences.

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• December 29, 201116-6 Describe the basic characteristics of charitable gift annuities, community foundations, donor-advised funds, and private foundations.

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• December 29, 201116-7 Understand the fundamental valuation concepts of charitable transfers.

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• December 29, 201115-1 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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• December 29, 201114-1 Describe the deductions allowable from the gross estate.

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• December 29, 201114-2 Explain any decisions that need to be made to minimize taxes.

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• December 29, 201113-1 Describe estate taxation of annuities.

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• December 29, 201113-2 Explain the rules for inclusion of jointly held property in the gross estate.

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• December 29, 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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