HS 334 Audio: Estate Planning Applications (2015) episodes:

• July 01, 20153-8 Describe the methods that might be used to permit the grantor-in- sured to gain access to a policy held by an ILIT.

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• July 01, 20153-6 Explain how a life insurance policy owned by an ILIT can provide sub- stantial benefits for a surviving spouse without the policy proceeds’ inclusion in the surviving spouse’s estate.

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• July 01, 20153-9 Explain how an ILIT can be funded without adverse GST implications for benefits ultimately paid to the grantor-insured’s grandchildren

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• July 01, 20152-2 Describe the circumstances under which life insurance proceeds will be included as part of the insured’s gross estate.

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• July 01, 20154-4 Describe the methods used to value the following assets

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• July 01, 20152-4 Explain the federal gift tax implications of making a gift of a life insurance policy.

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• July 01, 20153-2 Describe how the Crummey power creates a present-interest gift that qualifies for the annual exclusion.

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• July 01, 20153-1 Irrevocable Life Insurance Trusts Overview

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• July 01, 20151-7 Demonstrate proficiency in calculating the federal estate tax from a specific set of facts.

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• July 01, 20152-1 Life Insurance in Estate Planning Overview

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