HS 330 Video: Fundamentals of Estate Planning episodes:

• December 29, 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 22, 201112-1 Describe the concept of gross estate.

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• December 22, 201112-2 Distinguish between the federal estate tax and other death taxes.

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• December 22, 201112-5 Explain the various types of property that are includible in the gross estate if transferred or disposed of within 3 years of death.

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• December 22, 201111-1 Describe the purposes served by buy-sell agreements, and identify their advantages.

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• December 22, 201111-2 Identify the common provisions found in most types of buy-sell agreements.

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• December 22, 201111-3 Describe the various types of buy-sell agreements used in business entities, and explain how life insurance can be used to fund each type.

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• December 22, 201111-4 Describe how each type of price-setting mechanism used in buy-sell agreements works.

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• December 22, 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 22, 201110-2 Explain when an asset has to be valued for estate tax purposes.

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