HS 334 Video: Estate Planning Applications episodes:

• December 08, 20145-3 Describe how the subtraction method of valuation applies to a trans-fer in trust in which the grantor retains an interest

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• December 08, 20145-4 Describe the restrictive effect that Sec. 2702 of the Internal Revenue Code has had on transfers through retained-interest trusts

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• December 08, 20144-6 Understand why it is difficult to value closely held stock

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• December 08, 20145-1 Gifts to Family Members and Trust Overview

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• December 08, 20144-7 Describe the methodology for valuing partial nonconcurrent inter-ests in property

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• December 08, 20143-9 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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• December 08, 20144-3 Discuss the alternate valuation date

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• December 08, 20143-8 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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• December 08, 20144-2 Understand the significance of fair market value in the federal estate tax area.

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• December 08, 20143-6 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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