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Latest episodes from HS 330 Audio: Fundamentals of Estate Planning

15-2 Explain the requirements that must be met before property qualifies for the marital deduction.

Play Episode Listen Later Nov 1, 2013 26:53


property explain requirements marital qualifies deduction
20-5 Explain how the income of trusts is taxed.

Play Episode Listen Later Nov 1, 2013 16:51


income explain trusts taxed
23-6 Explain various estate planning arrangements for individuals in nontraditional living arrangements.

Play Episode Listen Later Nov 1, 2013 8:09


explain individuals estate planning nontraditional arrangements
21-1 Describe the types of transfers that are subject to the generation-skipping transfer tax (GSTT).

Play Episode Listen Later Nov 1, 2013 9:56


generation types subject describe transfers skipping
12-5 Explain the various types of property that are includible in the gross estate under section 2035 if transferred or disposed of within 3 years of death.

Play Episode Listen Later Nov 1, 2013 14:13


death types property explain estate gross transferred
21-5 Identify the different aspects of planning for the GSTT.

Play Episode Listen Later Nov 1, 2013 5:58


planning identify aspects
21-2 Explain the importance of exemptions and exclusions from the GSTT and how a client should plan for allocation of the GSTT exemption.

Play Episode Listen Later Nov 1, 2013 3:28


clients explain allocation exemptions exclusions
12-6 Explain how transfers of property with retained life interests and powers under sections 2036, 2037, and 2038 may be treated for federal estate tax purposes.

Play Episode Listen Later Nov 1, 2013 13:18


federal property powers explain transfers interests purposes treated sections estate tax retained
18-5 Explain what is meant by a Sec. 303 redemption.

Play Episode Listen Later Nov 1, 2013 5:43


redemption explain meant
18-3 Describe the credits that may be applied in determining the net federal estate tax payable.

Play Episode Listen Later Nov 1, 2013 6:28


federal describe determining credits applied estate tax payable
21-3 Describe in general the calculation of the GSTT.

Play Episode Listen Later Nov 1, 2013 1:46


describe calculation
12-3 Describe the general rule for inclusion of property under sections 2031 and 2033 in the gross estate of a decedent.

Play Episode Listen Later Nov 1, 2013 10:52


inclusion property estate gross describe sections
21-4 Determine who has liability for the GSTT.

Play Episode Listen Later Nov 1, 2013 1:27


determine liability
18-1 Explain how the tentative tax base is determined.

Play Episode Listen Later Nov 1, 2013 5:14


base explain determined tentative
18-2 Describe how the estate tax payable before credits is computed.

Play Episode Listen Later Nov 1, 2013 3:19


describe credits estate tax payable computed
15-3 Describe how either an overqualification or an underqualification may affect federal estate tax liability, and explain how formulas can be used to minimize the tax.

Play Episode Listen Later Nov 1, 2013 4:28


federal affect explain describe liability minimize formulas estate tax
20-3 Describe in general the income of estates and trusts.

Play Episode Listen Later Nov 1, 2013 3:01


income describe trusts estates
17-1 Identify the types of state death taxes.

Play Episode Listen Later Nov 1, 2013 3:25


types identify death taxes
15-1 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.

Play Episode Listen Later Nov 1, 2013 5:33


surviving passing spouse explain meant describe qualifying marital deduction
7-3 Describe the allowable reductions that can be used in determining taxable gifts.

Play Episode Listen Later Nov 1, 2013 14:48


gifts describe determining reductions taxable
10-5 Describe how real property is valued, and explain the special-use method of valuation.

Play Episode Listen Later Nov 1, 2013 5:53


method explain describe valuations valued real property
12-4 Describe the federal estate tax treatment of dower or curtesy interests.

Play Episode Listen Later Nov 1, 2013 1:09


treatments federal describe interests estate tax dower
10-7 Identify the general methods used to value closely held businesses.

Play Episode Listen Later Nov 1, 2013 7:17


businesses identify methods
12-2 Distinguish between the federal estate tax and other death taxes.

Play Episode Listen Later Nov 1, 2013 4:37


federal distinguish death taxes estate tax
8-10 Explain how property can be transferred at death by operation of law.

Play Episode Listen Later Nov 1, 2013 4:05


death property operation explain transferred
6-2 Explain what constitutes a gift, and identify the types of gifts.

Play Episode Listen Later Nov 1, 2013 5:41


gifts types identify explain
7-2 Describe several tax-related advantages of making lifetime gifts.

Play Episode Listen Later Nov 1, 2013 5:06


gifts lifetime advantages describe
8-4 Describe the types of wills.

Play Episode Listen Later Nov 1, 2013 2:43


types describe wills
3-3 Explain why the situs of property and the domicile of a property owner are important in estate planning.

Play Episode Listen Later Nov 1, 2013 4:13


explain estate planning domicile property owners situs
8-8 Describe the use of testamentary trusts and pour-over trusts in wills.

Play Episode Listen Later Nov 1, 2013 2:13


describe wills testamentary trusts
8-9 Explain how property can be transferred at death by contract.

Play Episode Listen Later Nov 1, 2013 2:13


death contract property explain transferred
8-7 Describe the grounds for contesting a will.

Play Episode Listen Later Nov 1, 2013 2:05


describe grounds contesting
7-4 Explain the procedure for computing the federal gift tax.

Play Episode Listen Later Nov 1, 2013 3:03


federal explain procedures computing
8-5 Explain how a will may be amended or revoked.

Play Episode Listen Later Nov 1, 2013 1:26


explain revoked amended
8-6 Explain the spouse's right of election against a will.

Play Episode Listen Later Nov 1, 2013 1:09


elections explain
7-5 Explain the requirements for reporting gifts and paying the tax.

Play Episode Listen Later Nov 1, 2013 2:18


gifts paying explain reporting requirements
8-1 Explain what a will is.

Play Episode Listen Later Aug 6, 2012 4:10


explain
8-2 Describe the advantages of a will, and explain the requirements for a valid will.

Play Episode Listen Later Aug 6, 2012 3:12


explain requirements advantages describe valid
8-3 Describe the two common modes of distribution under wills, and explain what types of provisions are found in wills.

Play Episode Listen Later Aug 6, 2012 2:32


types explain distribution describe wills provisions modes
17-2 Explain how states group beneficiaries who are entitled to receive estate assets into classes.

Play Episode Listen Later Apr 11, 2012 3:54


states receive explain estate classes assets entitled beneficiaries
2-1 Ethics for the Estate Planning Professional

Play Episode Listen Later Dec 15, 2011 0:40


professional ethics estate planning
2-2 Distinguish between ethics and compliance

Play Episode Listen Later Dec 15, 2011 0:35


ethics compliance distinguish

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