GS 815 Audio: Advanced Estate Planning

GS 815 Audio: Advanced Estate Planning en Tue, 09 Sep 2014 20:30:42 GMT no 10-1 Discuss the eligibility rules for making an S election for tax purposes. http://s2.cpl.delvenetworks.com/media/114f8c2a3b6949678ec95ec17b9d4d08/39653033286d410e882637804b540bd8-fd93fbd6c54549138ba0c937b4118df8/120718_gs815_fontaine_assgn10_lo1-mp3_ll.mp3 1 Fri, 28 Dec 2012 20:06:45 GMT 39653033286d410e882637804b540bd8 00:01:10 no 10-2 Describe the types of trusts eligible to hold S corporation stock. http://s2.cpl.delvenetworks.com/media/114f8c2a3b6949678ec95ec17b9d4d08/93b76e89f15e4578aa5f369bab4f5fbf-d12833c19dee486985b66bdf87ccf815/120718_gs815_fontaine_assgn10_lo2-mp3_ll.mp3 2 Fri, 28 Dec 2012 20:06:45 GMT 93b76e89f15e4578aa5f369bab4f5fbf 00:04:22 no 10-3 Outline the general rules for the income tax treatment of an S corporation and its shareholders. http://s2.cpl.delvenetworks.com/media/114f8c2a3b6949678ec95ec17b9d4d08/55bf329719ce4e34b38e829e0aa574bb-5a873a6049654b318f9fe1160beb88ac/120718_gs815_fontaine_assgn10_lo3-mp3_ll.mp3 3 Fri, 28 Dec 2012 20:06:45 GMT 55bf329719ce4e34b38e829e0aa574bb 00:04:05 no 10-4 Discuss the tax treatment of distributions to S corporation shareholders. http://s2.cpl.delvenetworks.com/media/114f8c2a3b6949678ec95ec17b9d4d08/e73ff07a234846a99ecc5057394004ae-4bf1c9976fdf488e846304b55b58285e/120718_gs815_fontaine_assgn10_lo4-mp3_ll.mp3 4 Fri, 28 Dec 2012 20:06:45 GMT e73ff07a234846a99ecc5057394004ae 00:03:13 no 10-5 Discuss the treatment of S corporation income following a transfer of stock. http://s2.cpl.delvenetworks.com/media/114f8c2a3b6949678ec95ec17b9d4d08/ffda67ba603c4f8b8c6f799c2f9bf0f9-05a2f85357f144ddb8737d931a276f58/120718_gs815_fontaine_assgn10_lo5-mp3_ll.mp3 5 Fri, 28 Dec 2012 20:06:45 GMT ffda67ba603c4f8b8c6f799c2f9bf0f9 00:02:08 no 10-6 Briefly describe the income tax treatment and penalty taxes that apply to C corporations. http://s2.cpl.delvenetworks.com/media/114f8c2a3b6949678ec95ec17b9d4d08/a64cf7a86d2f465b8fa3b539870ab581-721b09b1402b46128e6de06f78fb44ec/120718_gs815_fontaine_assgn10_lo6-mp3_ll.mp3 6 Fri, 28 Dec 2012 20:06:45 GMT a64cf7a86d2f465b8fa3b539870ab581 00:04:07 no 10-7 Describe the tax treatment of distributions to C corporation shareholders. http://s2.content.video.llnw.net/smedia/114f8c2a3b6949678ec95ec17b9d4d08/eI/ps5WGKdQtheVsTHdnT1voZlWSeNhT3EuLPb45wMhQ/120718_gs815_fontaine_assgn10_lo7-mp3_ll.mp3 7 Fri, 28 Dec 2012 20:06:45 GMT e2ac490e009e4c1584bc9cbb309d4bde 00:07:32 no 10-8 Explain the rules for qualifying for an exclusion from gain on the sale of small business stock. http://s2.cpl.delvenetworks.com/media/114f8c2a3b6949678ec95ec17b9d4d08/2c820e12fab54e16a8eaa4c8d4ea0dd6-75b660a31a4f42958431d027272d8df6/120718_gs815_fontaine_assgn10_lo8-mp3_ll.mp3 8 Fri, 28 Dec 2012 20:06:45 GMT 2c820e12fab54e16a8eaa4c8d4ea0dd6 00:02:05 no 11-1 Discuss the tax treatment of sales of a business for an installment note. http://s2.cpl.delvenetworks.com/media/114f8c2a3b6949678ec95ec17b9d4d08/a603635bb84b4a18be407bd16850c76a-af225a272e744fddae4c324319d8b566/120731_gs815_fontaine_assgn11_lo1-mp3_ll.mp3 9 Fri, 28 Dec 2012 20:09:45 GMT a603635bb84b4a18be407bd16850c76a 00:03:19 no 11-10 Identify the procedural corporate law considerations that should be followed in setting up a buy-sell agreement. http://s2.cpl.delvenetworks.com/media/114f8c2a3b6949678ec95ec17b9d4d08/676b01f77da2452e90a710aa71b95e17-544deb285b564fc0aacde9fce8de487f/120731_gs815_fontaine_assgn11_lo10-mp3_ll.mp3 10 Fri, 28 Dec 2012 20:09:45 GMT 676b01f77da2452e90a710aa71b95e17 00:01:12 no 11-11 Explain how a family buy-sell agreement must be structured to satisfy the requirements of Sec. 2703. http://s2.cpl.delvenetworks.com/media/114f8c2a3b6949678ec95ec17b9d4d08/68acd1635fd648e7b737894cd90a0ccc-b88ecbd238744bb3b18ed0428ba71bec/120731_gs815_fontaine_assgn11_lo11-mp3_ll.mp3 11 Fri, 28 Dec 2012 20:09:45 GMT 68acd1635fd648e7b737894cd90a0ccc 00:03:10 no 11-12 Discuss how stock redemptions can be used to provide estate liquidity. http://s2.cpl.delvenetworks.com/media/114f8c2a3b6949678ec95ec17b9d4d08/772324bd9bdd4b7a9eb972f75cc1fb97-98e23563418f4aafa12929f16ccabea1/120731_gs815_fontaine_assgn11_lo12-mp3_ll.mp3 12 Fri, 28 Dec 2012 20:09:45 GMT 772324bd9bdd4b7a9eb972f75cc1fb97 00:01:42 no 11-13 Discuss the deductibility of expenses incurred with respect to borrowing or selling estate assets to provide estate liquidity. http://s2.cpl.delvenetworks.com/media/114f8c2a3b6949678ec95ec17b9d4d08/1e528e3315cb45ef855a90e290da0fee-6c7e44ba29fa4f5ea9c4194620d90fed/120731_gs815_fontaine_assgn11_lo13-mp3_ll.mp3 13 Fri, 28 Dec 2012 20:09:45 GMT 1e528e3315cb45ef855a90e290da0fee 00:01:59 no 11-14 Discuss the benefits of deferring estate taxes under Sec. 6166. http://s2.cpl.delvenetworks.com/media/114f8c2a3b6949678ec95ec17b9d4d08/a2e4a14fe5c343ed91b30ac8381209f1-11bd383747f84201a42e54082ef55642/120731_gs815_fontaine_assgn11_lo14-mp3_ll.mp3 14 Fri, 28 Dec 2012 20:09:45 GMT a2e4a14fe5c343ed91b30ac8381209f1 00:02:18 no 11-15 Identify the requirements for an estate to qualify under Sec. 6166 for deferral of estate taxes. http://s2.cpl.delvenetworks.com/media/114f8c2a3b6949678ec95ec17b9d4d08/bd92b11abcc84e5caccd5568af46d7a2-13dc9906bee3436ea7ad4204260c3038/120731_gs815_fontaine_assgn11_lo15-mp3_ll.mp3 15 Fri, 28 Dec 2012 20:09:45 GMT bd92b11abcc84e5caccd5568af46d7a2 00:01:33 no 11-2 Describe the impact of an installment note on the seller's estate. http://s2.cpl.delvenetworks.com/media/114f8c2a3b6949678ec95ec17b9d4d08/1872abb06f714c9f9aee89a4a236c7b8-642b9e55056d4e5b9727d7947479c9ee/120731_gs815_fontaine_assgn11_lo2-mp3_ll.mp3 16 Fri, 28 Dec 2012 20:09:45 GMT 1872abb06f714c9f9aee89a4a236c7b8 00:01:60 no 11-3 Discuss the estate planning uses of a self-canceling installment note (SCIN). http://s2.cpl.delvenetworks.com/media/114f8c2a3b6949678ec95ec17b9d4d08/75882b88981e4622b64d294d858ba8ed-afcdc183f7b84ee7b2f505456592fcb0/120731_gs815_fontaine_assgn11_lo3-mp3_ll.mp3 17 Fri, 28 Dec 2012 20:09:45 GMT 75882b88981e4622b64d294d858ba8ed 00:01:42 no 11-4 Identify the benefits of a sale of a business for a private annuity. http://s2.cpl.delvenetworks.com/media/114f8c2a3b6949678ec95ec17b9d4d08/0df77a5592974ec98cbbd49626c220c6-6cbf4d5688dc47588b61810feeaceeb4/120731_gs815_fontaine_assgn11_lo4-mp3_ll.mp3 18 Fri, 28 Dec 2012 20:09:45 GMT 0df77a5592974ec98cbbd49626c220c6 00:02:25 no 11-5 Describe the tax treatment of a private annuity. http://s2.cpl.delvenetworks.com/media/114f8c2a3b6949678ec95ec17b9d4d08/6e3981b3b943425389c3a4f4f3ac36c6-5f486efde28544e39e123658b2e17dc3/120731_gs815_assignment11_lo5-mp3-limelight.mp3 19 Fri, 28 Dec 2012 20:09:45 GMT 6e3981b3b943425389c3a4f4f3ac36c6 00:01:55 no 11-6 Describe the basic types of insured buy-sell agreements. http://s2.cpl.delvenetworks.com/media/114f8c2a3b6949678ec95ec17b9d4d08/6095742f9aa44cf9a79bfebc418ce8ef-1ba1096d7d4644038ee9932f963676c4/120731_gs815_fontaine_assgn11_lo6-mp3_ll.mp3 20 Fri, 28 Dec 2012 20:09:45 GMT 6095742f9aa44cf9a79bfebc418ce8ef 00:02:24 no 11-7 Discuss the advantages and disadvantages of the corporate purchase or entity buy-sell agreement. http://s2.cpl.delvenetworks.com/media/114f8c2a3b6949678ec95ec17b9d4d08/3290dcfbb2bf4d2c9e13ea127706a7b2-03f8d8793fc14b0bb4a5cbdd9233e50d/120731_gs815_fontaine_assgn11_lo7-mp3_ll.mp3 21 Fri, 28 Dec 2012 20:09:45 GMT 3290dcfbb2bf4d2c9e13ea127706a7b2 00:03:50 no 11-9 Explain why it is important in planning a buy-sell agreement to get the consent of the nonshareholder spouse in a community-property state. http://s2.cpl.delvenetworks.com/media/114f8c2a3b6949678ec95ec17b9d4d08/412cddd583d14005b01045dd25d5294f-ace14de958004c9aa18480b0c9949c5c/120731_gs815_fontaine_assgn11_lo9-mp3_ll.mp3 22 Fri, 28 Dec 2012 20:09:45 GMT 412cddd583d14005b01045dd25d5294f 00:02:14 no 11-8 Discuss the advantages and disadvantages of the cross-purchase buy-sell agreement. http://s2.cpl.delvenetworks.com/media/114f8c2a3b6949678ec95ec17b9d4d08/10d888efe6fe4a3dadd65d20acc79c4d-685777bb618e491f8a72f12252813fc9/120731_gs815_fontaine_assgn11_lo8-mp3_ll.mp3 23 Fri, 28 Dec 2012 20:09:45 GMT 10d888efe6fe4a3dadd65d20acc79c4d 00:02:25 no 12-1 Identify the planning techniques that provide unique opportunities for unmarried couples. http://s2.cpl.delvenetworks.com/media/114f8c2a3b6949678ec95ec17b9d4d08/5a5f4ba767864aefbec09222bba4db44-f0acd4e395a3464bb83f5a6239d34664/120725_gs815_fontaine_assign12_lo1-mp3-ll.mp3 24 Fri, 28 Dec 2012 20:25:45 GMT 5a5f4ba767864aefbec09222bba4db44 00:03:24 no 12-2 Describe the distinctions that exist for unmarried couples. http://s2.cpl.delvenetworks.com/media/114f8c2a3b6949678ec95ec17b9d4d08/cf4bd2daf560492ab9964cc5b0a0a099-6bd3d95777b74f188ecc5437e1ddb7c3/120725_gs815_fontaine_assign12_lo2-mp3-ll.mp3 25 Fri, 28 Dec 2012 20:25:45 GMT cf4bd2daf560492ab9964cc5b0a0a099 00:02:18 no 12-3 Discuss the special estate planning issues that affect elderly clients. http://s2.cpl.delvenetworks.com/media/114f8c2a3b6949678ec95ec17b9d4d08/a0bba2d849c04e7cb9fe629d9998eb2e-0d4573b49f154ea9855b0d235af71e32/120725_gs815_fontaine_assign12_lo3-mp3-ll.mp3 26 Fri, 28 Dec 2012 20:25:45 GMT a0bba2d849c04e7cb9fe629d9998eb2e 00:03:05 no 12-4 Describe the vehicles for managing the financial matters of elderly clients. http://s2.cpl.delvenetworks.com/media/114f8c2a3b6949678ec95ec17b9d4d08/39b13f5d33fc49908bcb1c93a17596d4-5de89df8a46c422aa064f3df66bf8b6b/120725_gs815_fontaine_assign12_lo4-mp3-ll.mp3 27 Fri, 28 Dec 2012 20:25:45 GMT 39b13f5d33fc49908bcb1c93a17596d4 00:02:27 no 12-5 Describe the issues related to health care decisions for elderly clients. http://s2.cpl.delvenetworks.com/media/114f8c2a3b6949678ec95ec17b9d4d08/9022d748b19946fca45b8157f669517b-09d7b5e982394d3684039852b438392f/120725_gs815_fontaine_assign12_lo5-mp3-ll.mp3 28 Fri, 28 Dec 2012 20:25:45 GMT 9022d748b19946fca45b8157f669517b 00:01:46 no 12-6 Discuss the premortem estate planning techniques that facilitate the reduction of the gross estate. http://s2.cpl.delvenetworks.com/media/114f8c2a3b6949678ec95ec17b9d4d08/43e9fdc4fd164fb9af401a8415139104-d51f639ffc6a4674a4a0e866ad780d46/120725_gs815_fontaine_assign12_lo6-mp3-ll.mp3 29 Fri, 28 Dec 2012 20:25:45 GMT 43e9fdc4fd164fb9af401a8415139104 00:04:17 no 12-7 Discuss the use of "living benefits" of a life insurance policy. http://s2.cpl.delvenetworks.com/media/114f8c2a3b6949678ec95ec17b9d4d08/ef1c04b1e0044bac8850e7a2da447bc3-f5a2a73ebb3f4f02bcb0bc96c6fe69bc/120725_gs815_fontaine_assign12_lo7-mp3-ll.mp3 30 Fri, 28 Dec 2012 20:25:45 GMT ef1c04b1e0044bac8850e7a2da447bc3 00:01:47 no 9-1 Explain the valuation discounts for minority interests and lack of marketability. http://s2.content.video.llnw.net/smedia/114f8c2a3b6949678ec95ec17b9d4d08/29/tSazNsUU94sgyEAWpBAxhWs-VhgO4_4mfJM822rio/120718_gs815_assignment9_lo1-mp3-limelight.mp3 31 Fri, 28 Dec 2012 20:04:45 GMT c2f8bc35efc84c26adcb64e2baa20b31 00:02:44 no 9-10 Discuss the advantages of an LLC. http://s2.cpl.delvenetworks.com/media/114f8c2a3b6949678ec95ec17b9d4d08/1ec17c2b8f834f15b5d549934c932cd7-8b22b6ca207148a3953563febcc95ab2/120718_gs815_assignment9_lo10-mp3-limelight.mp3 32 Fri, 28 Dec 2012 20:04:45 GMT 1ec17c2b8f834f15b5d549934c932cd7 00:02:59 no 9-2 Discuss the other factors that may affect an entity's value. http://s2.cpl.delvenetworks.com/media/114f8c2a3b6949678ec95ec17b9d4d08/5372b1de4a0e45a1ac7ba9fb953038ba-9a69c17ad88d45d6b1de1892656fb135/120718_gs815_assignment9_lo2-mp3-limelight.mp3 33 Fri, 28 Dec 2012 20:04:45 GMT 5372b1de4a0e45a1ac7ba9fb953038ba 00:02:23 no 9-3 Summarize the advantages and pitfalls of owning property in a family entity. http://s2.cpl.delvenetworks.com/media/114f8c2a3b6949678ec95ec17b9d4d08/28928dcff0bb4f9dbaf7e8a335af1768-74d829d861344d6ba36990156fa12d3e/120718_gs815_assignment9_lo3-mp3-limelight.mp3 34 Fri, 28 Dec 2012 20:04:45 GMT 28928dcff0bb4f9dbaf7e8a335af1768 00:03:47 no 9-4 Identify the advantages of a family limited partnership (FLP). http://s2.cpl.delvenetworks.com/media/114f8c2a3b6949678ec95ec17b9d4d08/8c49918ffdc74af5a03eb4376198612e-692c4e41e80d4b72ba3b4d056059a8b0/120718_gs815_assignment9_lo4-mp3-limelight.mp3 35 Fri, 28 Dec 2012 20:04:45 GMT 8c49918ffdc74af5a03eb4376198612e 00:00:56 no 9-5 Discuss the structure of an FLP with respect to control, management, and withdrawalof general and limited partners. http://s2.cpl.delvenetworks.com/media/114f8c2a3b6949678ec95ec17b9d4d08/f14e87e27b4343a89ec5357601ba5d84-d648ef89a3d4424c9b4e38db352ebac1/120718_gs815_assignment9_lo5-mp3-limelight.mp3 36 Fri, 28 Dec 2012 20:04:45 GMT f14e87e27b4343a89ec5357601ba5d84 00:05:11 no 9-7 Explain the application of the special valuation rules to an FLP. http://s2.cpl.delvenetworks.com/media/114f8c2a3b6949678ec95ec17b9d4d08/5f3a09ee33244f83a953ad38e21cd223-a8b45e5835e242df8ddfea8350d7f3f2/120718_gs815_assignment9_lo7-mp3-limelight.mp3 37 Fri, 28 Dec 2012 20:04:45 GMT 5f3a09ee33244f83a953ad38e21cd223 00:05:04 no 9-9 Describe the structure of a limited liability company (LLC). http://s2.cpl.delvenetworks.com/media/114f8c2a3b6949678ec95ec17b9d4d08/68d479793da64e47a5b95d96ff06fe8b-1ea502028420402fbea77825285cc759/120718_gs815_assignment9_lo9-mp3-limelight.mp3 38 Fri, 28 Dec 2012 20:04:45 GMT 68d479793da64e47a5b95d96ff06fe8b 00:03:60 no 9-6 Describe the valuation discount for gift and estate tax purposes for interests in an FLP. http://s2.cpl.delvenetworks.com/media/114f8c2a3b6949678ec95ec17b9d4d08/2a8085dd16ca4fd9b9380b32d6c2f376-ea4d4359cec64e91be60238788e5d15a/120718_gs815_assignment9_lo6-mp3-limelight.mp3 39 Fri, 28 Dec 2012 20:04:45 GMT 2a8085dd16ca4fd9b9380b32d6c2f376 00:01:56 no 9-8 Discuss the income taxation of an FLP and its partners. http://s2.cpl.delvenetworks.com/media/114f8c2a3b6949678ec95ec17b9d4d08/fcdd562531cf46f8ac3f1a16730fa57c-02b93a6fd6e349b2b12ca4091daf1580/120718_gs815_assignment9_lo8-mp3-limelight.mp3 40 Fri, 28 Dec 2012 20:04:45 GMT fcdd562531cf46f8ac3f1a16730fa57c 00:09:21 no 8-1 Briefly discuss the transfer tax implications of charitable donations. http://s2.cpl.delvenetworks.com/media/114f8c2a3b6949678ec95ec17b9d4d08/d2cc31034e6b4c2cbbffe5cb1740bb13-8bbf51e5aa9f447dbc7c7ec888e0a8d8/120718_gs815_fontaine_assign8_lo1-mp3_ll.mp3 41 Fri, 28 Dec 2012 20:02:45 GMT d2cc31034e6b4c2cbbffe5cb1740bb13 00:00:53 no 8-10 Identify the possible circumstances in which a charitable lead trust (CLT) might be recommended. http://s2.cpl.delvenetworks.com/media/114f8c2a3b6949678ec95ec17b9d4d08/372e30df5cce4d0d9296be4f1685724d-53fdc4cb57a54b1888b13977d3379407/120718_gs815_fontaine_assign8_lo10-mp3_ll.mp3 42 Fri, 28 Dec 2012 20:02:45 GMT 372e30df5cce4d0d9296be4f1685724d 00:02:38 no 8-11 Describe the design considerations of a CLT. http://s2.cpl.delvenetworks.com/media/114f8c2a3b6949678ec95ec17b9d4d08/ffe1c83b14344423bf6b96ec4ad90d5d-f6ba15a30ba545a88181af329702a7be/120718_gs815_fontaine_assign8_lo11-mp3_ll.mp3 43 Fri, 28 Dec 2012 20:02:45 GMT ffe1c83b14344423bf6b96ec4ad90d5d 00:02:21 no 8-12 Review the tax ramifications of a CLT. http://s2.cpl.delvenetworks.com/media/114f8c2a3b6949678ec95ec17b9d4d08/f2ae366e2c294874ad98b76caeaf74d0-78d0eebdfd8f4f9a8ca7f79163fb62bc/120718_gs815_fontaine_assign8_lo12-mp3_ll.mp3 44 Fri, 28 Dec 2012 20:02:45 GMT f2ae366e2c294874ad98b76caeaf74d0 00:04:11 no 8-13 Describe the structure of a donation through a charitable gift annuity (CGA). http://s2.cpl.delvenetworks.com/media/114f8c2a3b6949678ec95ec17b9d4d08/618e1d2263384cb1a9767521aae1bdb5-cc72ad892b3c4757917003fd0eaa83a4/120718_gs815_fontaine_assign8_lo13-mp3_ll.mp3 45 Fri, 28 Dec 2012 20:02:45 GMT 618e1d2263384cb1a9767521aae1bdb5 00:02:32 no 8-14 Discuss the tax consequences of a CGA. http://s2.cpl.delvenetworks.com/media/114f8c2a3b6949678ec95ec17b9d4d08/65a83b0dc8fb4aed97f9dadd80e8d076-5af5754d61ef432d8ad77fd02d980466/120718_gs815_fontaine_assign8_lo14-mp3_ll.mp3 46 Fri, 28 Dec 2012 20:02:45 GMT 65a83b0dc8fb4aed97f9dadd80e8d076 00:04:17 no 8-15 Identify the reasons why an individual might create a private foundation. http://s2.cpl.delvenetworks.com/media/114f8c2a3b6949678ec95ec17b9d4d08/ded8138d44a7401bb3952f7b7f2fddbd-1bd71dd0ef2b4a58876f7ce3da6d71c8/120718_gs815_fontaine_assign8_lo15-mp3_ll.mp3 47 Fri, 28 Dec 2012 20:02:45 GMT ded8138d44a7401bb3952f7b7f2fddbd 00:03:52 no 8-16 Discuss the tax penalties under the private foundation rules. http://s2.cpl.delvenetworks.com/media/114f8c2a3b6949678ec95ec17b9d4d08/c8bbddddc19f428fa8454f9766ec0d30-818bcc26ec8f46c1aa0596d8271c6874/120718_gs815_fontaine_assign8_lo16-mp3_ll.mp3 48 Fri, 28 Dec 2012 20:02:45 GMT c8bbddddc19f428fa8454f9766ec0d30 00:04:03 no 8-17 Discuss the potential uses of a CRT or CLT for a donor who is not necessarily charitably inclined. http://s2.cpl.delvenetworks.com/media/114f8c2a3b6949678ec95ec17b9d4d08/02d257ace23a4431a655bcb93171edf6-8052c233b8794fc2bc43b7fcc5f3a4e7/120718_gs815_fontaine_assign8_lo17-mp3_ll.mp3 49 Fri, 28 Dec 2012 20:02:45 GMT 02d257ace23a4431a655bcb93171edf6 00:03:00 no 8-2 State the general rule for donations of split interest in property. http://s2.cpl.delvenetworks.com/media/114f8c2a3b6949678ec95ec17b9d4d08/a58ad6650f7e4b659765d8f05905715c-cabb6e23876a4b80b57c5c9a55219f05/120718_gs815_fontaine_assign8_lo2-mp3_ll.mp3 50 Fri, 28 Dec 2012 20:02:45 GMT a58ad6650f7e4b659765d8f05905715c 00:01:26 no 8-3 Discuss donations to a pooled-income fund. http://s2.cpl.delvenetworks.com/media/114f8c2a3b6949678ec95ec17b9d4d08/bf64d1931f904f17b5368618e44f1292-63a4cb29a12e468bafed70426350f89d/120718_gs815_fontaine_assign8_lo3-mp3_ll.mp3 51 Fri, 28 Dec 2012 20:02:45 GMT bf64d1931f904f17b5368618e44f1292 00:03:14 no 8-4 Describe how a donor can receive a charitable deduction for donating the remainder interest in his or her residence or farm. http://s2.cpl.delvenetworks.com/media/114f8c2a3b6949678ec95ec17b9d4d08/f0f39e6893fd415b901b43a87d99c874-56ce8da629594fe9b9e5413644eb027b/120718_gs815_fontaine_assign8_lo4-mp3_ll.mp3 52 Fri, 28 Dec 2012 20:02:45 GMT f0f39e6893fd415b901b43a87d99c874 00:02:45 no 8-5 Identify the type of contributions that qualify for deductions for conservation purposes. http://s2.cpl.delvenetworks.com/media/114f8c2a3b6949678ec95ec17b9d4d08/ca20c09752144399a6034ad553eb318e-fa3c9c1a2f88471f94206779f90dc1e4/120718_gs815_fontaine_assign8_lo5-mp3_ll.mp3 53 Fri, 28 Dec 2012 20:02:45 GMT ca20c09752144399a6034ad553eb318e 00:03:05 no 8-6 Describe the basic structure of a charitable remainder trust (CRT). http://s2.cpl.delvenetworks.com/media/114f8c2a3b6949678ec95ec17b9d4d08/48343dabaf1d439b83231e840fc71bd4-f39b86ec38f546e08ddb38a2b7e5c52d/120718_gs815_fontaine_assign8_lo6-mp3_ll.mp3 54 Fri, 28 Dec 2012 20:02:45 GMT 48343dabaf1d439b83231e840fc71bd4 00:01:26 no 8-8 Discuss the tax treatment of the noncharitable beneficiaries of a CRT. http://s2.cpl.delvenetworks.com/media/114f8c2a3b6949678ec95ec17b9d4d08/79bb7cfb04d94a59ba2e2cabcd972e20-aeb409ea3cb64eb2bb46cb9f4d22d856/120718_gs815_fontaine_assign8_lo8-mp3_ll.mp3 55 Fri, 28 Dec 2012 20:02:45 GMT 79bb7cfb04d94a59ba2e2cabcd972e20 00:03:20 no 8-7 Explain the income tax deduction rules for contributions to a CRT. http://s2.cpl.delvenetworks.com/media/114f8c2a3b6949678ec95ec17b9d4d08/2cbb57b0406245d29a9ae442f3dc333a-7bab300f9f8144f3b89f7d927468b0ed/120718_gs815_fontaine_assign8_lo7-mp3_ll.mp3 56 Fri, 28 Dec 2012 20:02:45 GMT 2cbb57b0406245d29a9ae442f3dc333a 00:02:41 no 8-9 Summarize the payout options for the noncharitable beneficiaries of a CRT. http://s2.cpl.delvenetworks.com/media/114f8c2a3b6949678ec95ec17b9d4d08/5fe589b2e3d340e993d53b7da595b464-bf700e6b20904a36aa1aaaab7d5c281a/120718_gs815_fontaine_assign8_lo9-mp3_ll.mp3 57 Fri, 28 Dec 2012 20:02:45 GMT 5fe589b2e3d340e993d53b7da595b464 00:05:11 no 7-2 Determine the value of a life insurance policy for gift tax purposes. http://s2.cpl.delvenetworks.com/media/114f8c2a3b6949678ec95ec17b9d4d08/450e7966cb0a4882b0220a79d4a28899-af7a4a9bad20480185249cc30d8fa0bc/120725_gs815_assignment7_lo2-mp3_ll.mp3 58 Fri, 28 Dec 2012 20:00:45 GMT 450e7966cb0a4882b0220a79d4a28899 00:01:23 no 7-3 Discuss the issues in choosing between an ILIT and an individual for third-party ownership of life insurance. http://s2.cpl.delvenetworks.com/media/114f8c2a3b6949678ec95ec17b9d4d08/538da9d9ad2b41a1a8fea7b9aba42590-149b0280eb0440e08ebd94ebd169f9c9/120725_gs815_assignment7_lo3-mp3_ll.mp3 59 Fri, 28 Dec 2012 20:00:45 GMT 538da9d9ad2b41a1a8fea7b9aba42590 00:01:41 no 7-4 Discuss the gift tax issues for employer-provided life insurance assigned to an ILIT. http://s2.cpl.delvenetworks.com/media/114f8c2a3b6949678ec95ec17b9d4d08/b6cbce3036104416af730c80ea71b5b3-dc77b38d66904cd28731c504cc36b7c5/120725_gs815_assignment7_lo4-mp3_ll.mp3 60 Fri, 28 Dec 2012 20:00:45 GMT b6cbce3036104416af730c80ea71b5b3 00:07:45 no 7-5 Describe the procedures for designing and administering Crummey provisions in an ILIT. http://s2.cpl.delvenetworks.com/media/114f8c2a3b6949678ec95ec17b9d4d08/59e330bebae54daaa686ba06c38d5a7b-7f8fbb37f0384f1f9784e307a962fe4a/120725_gs815_assignment7_lo5-mp3_ll.mp3 61 Fri, 28 Dec 2012 20:00:45 GMT 59e330bebae54daaa686ba06c38d5a7b 00:02:12 no 7-6 Discuss the issues concerning excluding an ILIT from an insured's gross estate. http://s2.cpl.delvenetworks.com/media/114f8c2a3b6949678ec95ec17b9d4d08/8e48da9698de4c59b2aef2b6d1fa341c-f53162ffea1a4a4fb7a970edb3683593/120725_gs815_assignment7_lo6-mp3_ll.mp3 62 Fri, 28 Dec 2012 20:00:45 GMT 8e48da9698de4c59b2aef2b6d1fa341c 00:02:04 no 7-7 Identify the exit strategies from an ILIT. http://s2.cpl.delvenetworks.com/media/114f8c2a3b6949678ec95ec17b9d4d08/5be96e84cd6b46a0a2586c0e6063398b-17f32f44bfbc4147b1dd25a25eb05363/120725_gs815_assignment7_lo7-mp3_ll.mp3 63 Fri, 28 Dec 2012 20:00:45 GMT 5be96e84cd6b46a0a2586c0e6063398b 00:02:30 no 6-1 Understand the terminology of the generation-skipping transfer tax (GSTT). http://s2.cpl.delvenetworks.com/media/114f8c2a3b6949678ec95ec17b9d4d08/aff5ec7744f541f88e41b85900eb4cdd-2daabfdc59fb4b21b0b58423cbae2e8d/120717_gs815_assignment6_lo1-mp3_ll.mp3 64 Fri, 28 Dec 2012 19:56:45 GMT aff5ec7744f541f88e41b85900eb4cdd 00:02:18 no 6-2 Describe the types of transfers that incur the GSTT. http://s2.cpl.delvenetworks.com/media/114f8c2a3b6949678ec95ec17b9d4d08/4f2b36834e9c4467ac1b1851ca496477-7501251f1ace45358352327beb2e6ec5/120717_gs815_assignment6_lo2-mp3_ll.mp3 65 Fri, 28 Dec 2012 19:56:45 GMT 4f2b36834e9c4467ac1b1851ca496477 00:04:12 no 6-3 Identify the types of gifts that are excluded from the GSTT. http://s2.cpl.delvenetworks.com/media/114f8c2a3b6949678ec95ec17b9d4d08/a0dbaabb0fcb45f59c28f72a87bb2eb5-a80bc9a0449f4cfba2786ec9d432de0b/120717_gs815_assignment6_lo3-mp3_ll.mp3 66 Fri, 28 Dec 2012 19:56:45 GMT a0dbaabb0fcb45f59c28f72a87bb2eb5 00:01:59 no 6-4 Describe how the GSTT exemption is allocated to gifts or transfers at death. http://s2.cpl.delvenetworks.com/media/114f8c2a3b6949678ec95ec17b9d4d08/924b6b384c074fe7bf82ff2b19e1b05a-5f8f1533082d4865bc21bb87307faae7/120717_gs815_assignment6_lo4-mp3_ll.mp3 67 Fri, 28 Dec 2012 19:56:45 GMT 924b6b384c074fe7bf82ff2b19e1b05a 00:02:11 no 6-5 Discuss the decisions with respect to the timing of GSTT exemption allocations. http://s2.cpl.delvenetworks.com/media/114f8c2a3b6949678ec95ec17b9d4d08/c6e51ce64b854093a65424ef365ee307-a1fc407c74fe433a92fe9d9fbfbb9dcf/120717_gs815_assignment6_lo5-mp3_ll.mp3 68 Fri, 28 Dec 2012 19:56:45 GMT c6e51ce64b854093a65424ef365ee307 00:02:24 no 6-6 Discuss the planning techniques for transfers in excess of the exemption amount. http://s2.cpl.delvenetworks.com/media/114f8c2a3b6949678ec95ec17b9d4d08/0a778a518d614e1f83f05abff5df4175-ea2c07524f4c494aa7cf120ac7602aa6/120717_gs815_assignment6_lo6-mp3_ll.mp3 69 Fri, 28 Dec 2012 19:56:45 GMT 0a778a518d614e1f83f05abff5df4175 00:01:56 no 6-7 Describe the use of a dynasty trust in planning family wealth transfers. http://s2.cpl.delvenetworks.com/media/114f8c2a3b6949678ec95ec17b9d4d08/a1acf02abe0842fb92c0d60a6af14502-6326f940241249a6aea7d2eb63135773/120717_gs815_assignment6_lo7-mp3_ll.mp3 70 Fri, 28 Dec 2012 19:56:45 GMT a1acf02abe0842fb92c0d60a6af14502 00:03:29 no 5-4 Discuss the implications of income tax basis in planning marital transfers. http://s2.cpl.delvenetworks.com/media/114f8c2a3b6949678ec95ec17b9d4d08/f45a00ee9d0f48aaa17e98f561313dae-d72ed65bc6334a7aae70f1473b1909da/120717_gs815_fontaine_assign5_lo4-mp3-limelight.mp3 71 Fri, 28 Dec 2012 19:53:45 GMT f45a00ee9d0f48aaa17e98f561313dae 00:02:01 no 5-5 Describe the types of bequests that can be used to fund marital deduction and basic credit amount equivalent bypass shares of an estate. http://s2.cpl.delvenetworks.com/media/114f8c2a3b6949678ec95ec17b9d4d08/3398f1302da543b6ae97e4798995f523-2031accceb2a4721917a10e20f13b2ca/120717_gs815_fontaine_assign5_lo5-mp3-limelight.mp3 72 Fri, 28 Dec 2012 19:53:45 GMT 3398f1302da543b6ae97e4798995f523 00:03:10 no 5-6 Discuss the property funding and valuation issues for marital and basic credit amount bypass shares. http://s2.cpl.delvenetworks.com/media/114f8c2a3b6949678ec95ec17b9d4d08/7f0f046f97c548deac126b91ed0766ea-04ea258ad63d4443bcc9ce6acca91cc2/120717_gs815_fontaine_assign5_lo6-mp3-limelight.mp3 73 Fri, 28 Dec 2012 19:53:45 GMT 7f0f046f97c548deac126b91ed0766ea 00:02:55 no 5-7 Discuss the postmortem decisions related to making the QTIP election. http://s2.cpl.delvenetworks.com/media/114f8c2a3b6949678ec95ec17b9d4d08/006a164c4d25443795cad9248a49be39-0c7b2d4fb83d4c97ac7bd68748db36ad/120717_gs815_fontaine_assign5_lo7-mp3-limelight.mp3 74 Fri, 28 Dec 2012 19:53:45 GMT 006a164c4d25443795cad9248a49be39 00:02:36 no 5-8 Describe the requirements for an effective marital property agreement. http://s2.cpl.delvenetworks.com/media/114f8c2a3b6949678ec95ec17b9d4d08/24b98cfde8e54bfabd6a3091f3f7cda3-8df5d3c7bb59426c83bb7779e2ba62e4/120717_gs815_fontaine_assign5_lo8-mp3-limelight.mp3 75 Fri, 28 Dec 2012 19:53:45 GMT 24b98cfde8e54bfabd6a3091f3f7cda3 00:02:10 no 5-9 Discuss the issues concerning marital transfers in a blended family situation. http://s2.cpl.delvenetworks.com/media/114f8c2a3b6949678ec95ec17b9d4d08/2ccd4c5374914226924021467cc60ea3-76d8730e515342b9bfb16ca4225539e2/120717_gs815_fontaine_assign5_lo9-mp3-limelight.mp3 76 Fri, 28 Dec 2012 19:53:45 GMT 2ccd4c5374914226924021467cc60ea3 00:04:12 no 5-1 Discuss the types of transfers that qualify for the marital deduction. http://s2.cpl.delvenetworks.com/media/114f8c2a3b6949678ec95ec17b9d4d08/e5911c8740f349c698b0a2f73f9c4b0f-f57e42dc33f84157adae3006eec52872/120717_gs815_fontaine_assign5_lo1-mp3-limelight.mp3 77 Fri, 28 Dec 2012 19:53:45 GMT e5911c8740f349c698b0a2f73f9c4b0f 00:02:43 no 5-2 Discuss the planning implications that indicate the appropriate design for a QTIP trust. http://s2.cpl.delvenetworks.com/media/114f8c2a3b6949678ec95ec17b9d4d08/61cb5a100e144650a003c33c64076931-3aa28ee2348c4ce5ab48cb5d2d24db24/120717_gs815_fontaine_assign5_lo2-mp3-limelight.mp3 78 Fri, 28 Dec 2012 19:53:45 GMT 61cb5a100e144650a003c33c64076931 00:04:49 no 5-3 Describe how the estate plan can be designed to provide for optimal marital deduction/federal basic credit amount planning. http://s2.cpl.delvenetworks.com/media/114f8c2a3b6949678ec95ec17b9d4d08/71194db138fb4251a2c2094581843385-a468a3639cdd4b18920b0879647fee8c/120717_gs815_fontaine_assign5_lo3-mp3-limelight.mp3 79 Fri, 28 Dec 2012 19:53:45 GMT 71194db138fb4251a2c2094581843385 00:03:28 no 4-1 GS817_Chap_4_Woehrle_LO1 http://s2.cpl.delvenetworks.com/media/114f8c2a3b6949678ec95ec17b9d4d08/77790ff8209d4e1a8dcbf95e4e952c88-60cca599bc5948b0b93c85ee2b3f2d6e/120617_gs815_chap_4_woerhle_lo1-mp3-limelight.mp3 80 Mon, 24 Sep 2012 16:48:45 GMT 77790ff8209d4e1a8dcbf95e4e952c88 00:06:60 no 4-1 Identify the circumstances in which actuarial tables are required. http://s2.cpl.delvenetworks.com/media/114f8c2a3b6949678ec95ec17b9d4d08/140a61c923ee4bb5bee91f8857156400-1aeb173c9be14077bf2e2163dd443f6f/120717_gs815_fontaine_assgn4_lo1-mp3_ll.mp3 81 Fri, 28 Dec 2012 19:46:45 GMT 140a61c923ee4bb5bee91f8857156400 00:01:49 no 4-2 Discuss the impact of the Sec. 7520 interest rate. http://s2.cpl.delvenetworks.com/media/114f8c2a3b6949678ec95ec17b9d4d08/8de4c880464a47c78d559f92997a9472-f44b9b08a6fb4cb09797ca9fb2d01f06/120717_gs815_fontaine_assgn4_lo2-mp3_ll.mp3 82 Fri, 28 Dec 2012 19:46:45 GMT 8de4c880464a47c78d559f92997a9472 00:03:09 no 4-3 Identify circumstances in which the actuarial tables do not apply. http://s2.cpl.delvenetworks.com/media/114f8c2a3b6949678ec95ec17b9d4d08/0d00cb636edc46eeb2ac40830304204b-8b5fa1012d7045a88cbcc696024ac583/120717_gs815_fontaine_assgn4_lo3-mp3_ll.mp3 83 Fri, 28 Dec 2012 19:46:45 GMT 0d00cb636edc46eeb2ac40830304204b 00:03:22 no 4-5 Define personal residence for the purposes of a QPRT. http://s2.cpl.delvenetworks.com/media/114f8c2a3b6949678ec95ec17b9d4d08/7749213088ba4daa94d65a30ae571b5a-5a60565b9d4b458490ebebda20301b49/120717_gs815_fontaine_assgn4_lo5-mp3_ll.mp3 84 Fri, 28 Dec 2012 19:46:45 GMT 7749213088ba4daa94d65a30ae571b5a 00:01:58 no 4-4 Explain the structure of a QPRT. http://s2.cpl.delvenetworks.com/media/114f8c2a3b6949678ec95ec17b9d4d08/0f4a68538c8f4034940f88ea4ce9d94b-ddeb3d619a984cf493a1e7e687d39fdc/120717_gs815_fontaine_assgn4_lo4-mp3_ll.mp3 85 Fri, 28 Dec 2012 19:46:45 GMT 0f4a68538c8f4034940f88ea4ce9d94b 00:03:58 no 4-6 Discuss the options for the grantor when the QPRT terminates. http://s2.cpl.delvenetworks.com/media/114f8c2a3b6949678ec95ec17b9d4d08/64c7e331ad8c46788915ef997f365918-acc490dc571a4794b0f9af729bc37deb/120717_gs815_fontaine_assgn4_lo6-mp3_ll.mp3 86 Fri, 28 Dec 2012 19:46:45 GMT 64c7e331ad8c46788915ef997f365918 00:01:53 no 4-7 Explain the structure of a GRAT. http://s2.cpl.delvenetworks.com/media/114f8c2a3b6949678ec95ec17b9d4d08/5828c4e65a15498eb6c882608511ae89-0e6a3dd2040343fcb0b835fb65b24322/120717_gs815_fontaine_assgn4_lo7-mp3_ll.mp3 87 Fri, 28 Dec 2012 19:46:45 GMT 5828c4e65a15498eb6c882608511ae89 00:02:54 no 4-8 Describe the income, gift, estate, and generation-skipping transfer tax consequences ofa GRAT. http://s2.cpl.delvenetworks.com/media/114f8c2a3b6949678ec95ec17b9d4d08/7d9300e1f47c460b83d601b6a3999883-aea2ac9a8d1c4a5fbe66c7fdfbd24458/120717_gs815_fontaine_assgn4_lo8-mp3_ll.mp3 88 Fri, 28 Dec 2012 19:46:45 GMT 7d9300e1f47c460b83d601b6a3999883 00:04:58 no 4-9 http://s2.cpl.delvenetworks.com/media/114f8c2a3b6949678ec95ec17b9d4d08/5f9f077305754c9ba0344664acd96d48-bfcb97f67a2544fc98ad097333d4ca9e/120717_gs815_fontaine_assgn4_lo9-mp3_ll.mp3 89 Fri, 28 Dec 2012 19:46:45 GMT 5f9f077305754c9ba0344664acd96d48 00:06:36 no 3-1 Explain how transfers to pay the tuition or medical costs of another are excluded from the tax system. http://s2.cpl.delvenetworks.com/media/114f8c2a3b6949678ec95ec17b9d4d08/2a255e4dbff44c758335fa2788ca69ba-94ad4a656ef84c2d9a5caae290d2e609/120703_gs815_fontaine_assgn3_lo1-mp3_ll.mp3 90 Fri, 28 Dec 2012 19:39:45 GMT 2a255e4dbff44c758335fa2788ca69ba 00:02:35 no 3-10 Discuss the retained powers or controls appropriate for effective lifetime gifts. http://s2.cpl.delvenetworks.com/media/114f8c2a3b6949678ec95ec17b9d4d08/7cfe5c6c14df4e4095e439faf23ae34c-c405e099c8d547a589853bbedd130830/120703_gs815_fontaine_assgn3_lo10-mp3_ll.mp3 91 Fri, 28 Dec 2012 19:39:45 GMT 7cfe5c6c14df4e4095e439faf23ae34c 00:04:21 no 3-2 Summarize the various ways that annual exclusion gifts can be made for the benefit of minors. http://s2.cpl.delvenetworks.com/media/114f8c2a3b6949678ec95ec17b9d4d08/e942834c950e457cb5d0e73221249817-0f1c7e2a7e5a496290f922f18c590f3f/120703_gs815_fontaine_assgn3_lo2-mp3_ll.mp3 92 Fri, 28 Dec 2012 19:39:45 GMT e942834c950e457cb5d0e73221249817 00:06:12 no 3-3 Describe the tax implications of Crummey withdrawal powers to the grantor andbeneficiaries of a trust. http://s2.cpl.delvenetworks.com/media/114f8c2a3b6949678ec95ec17b9d4d08/f517218fd34a45f28f50c8d08a6e80ee-e1a5d8e2fd9a40bea187e5b1470ed25a/120703_gs815_fontaine_assgn3_lo3-mp3_ll.mp3 93 Fri, 28 Dec 2012 19:39:45 GMT f517218fd34a45f28f50c8d08a6e80ee 00:03:12 no 3-4 Discuss the annual-exclusion issues associated with gifts of interest in an entity. http://s2.cpl.delvenetworks.com/media/114f8c2a3b6949678ec95ec17b9d4d08/332daffd50f74f7395e2e7d737eb1d61-76536993ea1246888f1e80c61abd8218/120703_gs815_fontaine_assgn3_lo4-mp3_ll.mp3 94 Fri, 28 Dec 2012 19:39:45 GMT 332daffd50f74f7395e2e7d737eb1d61 00:02:56 no 3-5 Describe the benefits of the tax-exclusive nature of lifetime gifts. http://s2.cpl.delvenetworks.com/media/114f8c2a3b6949678ec95ec17b9d4d08/e011648bcfce4cc5923d4dece9f16441-cbaa710f8cb64ca0997529ac70f1c923/120703_gs815_fontaine_assgn3_lo5-mp3_ll.mp3 95 Fri, 28 Dec 2012 19:39:45 GMT e011648bcfce4cc5923d4dece9f16441 00:02:39 no 3-6 Explain how gifts can shift income to lower-bracket donees. http://s2.cpl.delvenetworks.com/media/114f8c2a3b6949678ec95ec17b9d4d08/1be3171dd79d4544abe7461600574ef0-efd40915d2674ab5a2abe3784f571d51/120703_gs815_fontaine_assgn3_lo6-mp3_ll.mp3 96 Fri, 28 Dec 2012 19:39:45 GMT 1be3171dd79d4544abe7461600574ef0 00:01:43 no 3-7 Describe how the income tax basis rules affect estate planning. http://s2.cpl.delvenetworks.com/media/114f8c2a3b6949678ec95ec17b9d4d08/39d473b6089747b0af69c7fbbc1472c8-b77608fe84224103b9c693f8144c7664/120703_gs815_fontaine_assgn3_lo7-mp3_ll.mp3 97 Fri, 28 Dec 2012 19:39:45 GMT 39d473b6089747b0af69c7fbbc1472c8 00:02:25 no 3-8 Discuss the statute of limitations for gift tax returns. http://s2.cpl.delvenetworks.com/media/114f8c2a3b6949678ec95ec17b9d4d08/529fb1416bc540baaaae8b446ae33008-66ba20f1b16842069331ec192ca15ab7/120703_gs815_fontaine_assgn3_lo8-mp3_ll.mp3 98 Fri, 28 Dec 2012 19:39:45 GMT 529fb1416bc540baaaae8b446ae33008 00:02:24 no 3-9 Identify the disadvantages of lifetime gifts. http://s2.cpl.delvenetworks.com/media/114f8c2a3b6949678ec95ec17b9d4d08/0b6d6d46c23244e588058a3fdc7fffd2-36e62356b8c240e7ac048830385f7a79/120703_gs815_fontaine_assgn3_lo9-mp3_ll.mp3 99 Fri, 28 Dec 2012 19:39:45 GMT 0b6d6d46c23244e588058a3fdc7fffd2 00:02:21 no 2-1 Discuss the cumulative nature of the federal estate and gift tax system. http://s2.cpl.delvenetworks.com/media/114f8c2a3b6949678ec95ec17b9d4d08/edf10fb6f67f4db3a881be28503c60ec-667dd0e6b4f54c1b8a41b8534c88d63d/120703_gs815_fontaine_assgn2_lo1-mp3_ll.mp3 100 Fri, 28 Dec 2012 19:37:45 GMT edf10fb6f67f4db3a881be28503c60ec 00:02:46 no 2-2 Explain the calculation of gift and estate taxes. http://s2.cpl.delvenetworks.com/media/114f8c2a3b6949678ec95ec17b9d4d08/8a5914a2dc69406bbc0ac3f39682f62e-c78ce77684ad4ba892de0a4a085a126d/120703_gs815_fontaine_assgn2_lo2-mp3_ll.mp3 101 Fri, 28 Dec 2012 19:37:45 GMT 8a5914a2dc69406bbc0ac3f39682f62e 00:02:31 no 2-3 Describe the transfers subject to gift taxation. http://s2.cpl.delvenetworks.com/media/114f8c2a3b6949678ec95ec17b9d4d08/5981ade1ae5b4a3ea31f498c02d26816-26743f24504647f7a0efdaefdcf8f618/120703_gs815_fontaine_assgn2_lo3-mp3_ll.mp3 102 Fri, 28 Dec 2012 19:37:45 GMT 5981ade1ae5b4a3ea31f498c02d26816 00:02:49 no 2-4 Summarize the types of property included in the gross estate. http://s2.cpl.delvenetworks.com/media/114f8c2a3b6949678ec95ec17b9d4d08/a76d34c5c6b2427ea56570aa27fa823b-6b86d1b4b52a42278d4d8cca92916722/120703_gs815_fontaine_assgn2_lo4-mp3_ll.mp3 103 Fri, 28 Dec 2012 19:37:45 GMT a76d34c5c6b2427ea56570aa27fa823b 00:09:38 no 2-5 Identify the deductions and credits allowable in determining the federal estate taxes due. http://s2.cpl.delvenetworks.com/media/114f8c2a3b6949678ec95ec17b9d4d08/30996d8f8da1428b9611232ed386b1dc-2416f6d2047040fb85cdaf0f4fd15d2b/120703_gs815_fontaine_assgn2_lo5-mp3_ll.mp3 104 Fri, 28 Dec 2012 19:37:45 GMT 30996d8f8da1428b9611232ed386b1dc 00:02:25 no 2-6 Explain the distinctions between estate taxes and gift taxes. http://s2.cpl.delvenetworks.com/media/114f8c2a3b6949678ec95ec17b9d4d08/58917fcc7dab477bbe607e8df2226576-b8027e6427214a128f2eb858f86e2495/120703_gs815_fontaine_assgn2_lo6-mp3_ll.mp3 105 Fri, 28 Dec 2012 19:37:45 GMT 58917fcc7dab477bbe607e8df2226576 00:05:32 no 2-7 Describe how the generation-skipping transfer tax (GSTT) is imposed. http://s2.cpl.delvenetworks.com/media/114f8c2a3b6949678ec95ec17b9d4d08/7d7b3345dfbe45518afb4ee313a2fd69-96087b44cef540419920724b3f60343f/120703_gs815_fontaine_assgn2_lo7-mp3_ll.mp3 106 Fri, 28 Dec 2012 19:37:45 GMT 7d7b3345dfbe45518afb4ee313a2fd69 00:02:32 no 2-8 Calculate the net federal estate taxes due based on a given fact pattern. http://s2.cpl.delvenetworks.com/media/114f8c2a3b6949678ec95ec17b9d4d08/0c43d3b7650c42d7b83efc93b8091855-f7653a31e0ea4667ae60099739584b65/120703_gs815_fontaine_assgn2_lo8-mp3_ll.mp3 107 Fri, 28 Dec 2012 19:37:45 GMT 0c43d3b7650c42d7b83efc93b8091855 00:00:15 no 1-1 Explain when property will pass through probate or outside probate through the estateowner's will provisions or intestacy statutes. http://s2.cpl.delvenetworks.com/media/114f8c2a3b6949678ec95ec17b9d4d08/4e33b22e7bbf4243b028f96081992579-eacf5b094f79481ebfb7fbe7918d540c/120703_gs815_fontaine_assgn1_lo1-mp3_ll.mp3 108 Fri, 28 Dec 2012 19:29:45 GMT 4e33b22e7bbf4243b028f96081992579 00:02:18 no 1-10 Describe how durable powers of attorney can be used in the estate planning process http://s2.cpl.delvenetworks.com/media/114f8c2a3b6949678ec95ec17b9d4d08/18512fefd5c84e14be7b9b1697cd09bb-b5607d58bf764a3db99eb119aae2937f/120703_gs815_fontaine_assgn1_lo10-mp3_ll.mp3 109 Fri, 28 Dec 2012 19:29:45 GMT 18512fefd5c84e14be7b9b1697cd09bb 00:02:05 no 1-11 Indicate whether the property acquired by a couple in a community-property state is community property, separate property, or quasi-community property. http://s2.cpl.delvenetworks.com/media/114f8c2a3b6949678ec95ec17b9d4d08/d80b4909b9954e1797653631a70a0454-213935162eda479ebeca663cf3347bfa/120703_gs815_fontaine_assgn1_lo11-mp3_ll.mp3 110 Fri, 28 Dec 2012 19:29:45 GMT d80b4909b9954e1797653631a70a0454 00:01:10 no 1-12 Explain how community property is managed in most community-property states. http://s2.cpl.delvenetworks.com/media/114f8c2a3b6949678ec95ec17b9d4d08/6aad575b33c245968bc1c5a6ac329a76-6cce2927da25445d8e6c9cad04e84cfc/120703_gs815_fontaine_assgn1_lo12-mp3_ll.mp3 111 Fri, 28 Dec 2012 19:29:45 GMT 6aad575b33c245968bc1c5a6ac329a76 00:00:41 no 1-13 Explain the effect on the ownership of community property when a married couple moves from a community-property state to a common-law state. http://s2.cpl.delvenetworks.com/media/114f8c2a3b6949678ec95ec17b9d4d08/5cef6fa3e1394448b90c729fa0fd97c4-19d3ba9d08e441259e712f64f8ee53bb/120703_gs815_fontaine_assgn1_lo13-mp3_ll.mp3 112 Fri, 28 Dec 2012 19:29:45 GMT 5cef6fa3e1394448b90c729fa0fd97c4 00:02:22 no 1-2 Describe the general treatment of real and personal property of a decedent who diesintestate http://s2.cpl.delvenetworks.com/media/114f8c2a3b6949678ec95ec17b9d4d08/cc8b07b052354a3d9174d2143ef63271-8781fba151e24691a0e87669e1a5f1cb/120703_gs815_fontaine_assgn1_lo2-mp3_ll.mp3 113 Fri, 28 Dec 2012 19:29:45 GMT cc8b07b052354a3d9174d2143ef63271 00:01:40 no 1-3 Identify the disadvantages of dying without a valid will. http://s2.cpl.delvenetworks.com/media/114f8c2a3b6949678ec95ec17b9d4d08/d00680e58f94482a9b35c29d89b9aa14-7c805a0d585648b789f0cbb22a8b2fb0/120703_gs815_fontaine_assgn1_lo3-mp3_ll.mp3 114 Fri, 28 Dec 2012 19:29:45 GMT d00680e58f94482a9b35c29d89b9aa14 00:01:24 no 1-4 Explain the major advantages of a written will http://s2.cpl.delvenetworks.com/media/114f8c2a3b6949678ec95ec17b9d4d08/56d007f2f47745e6b0a9a82e9f92074f-6b6f84362f7845d3bc8834e4fc1bb92e/120703_gs815_fontaine_assgn1_lo4-mp3_ll.mp3 115 Fri, 28 Dec 2012 19:29:45 GMT 56d007f2f47745e6b0a9a82e9f92074f 00:03:03 no 1-5 Describe the formalities required for a valid ordinary will regarding (a) the document, (b) the signature, and (c) the attesting witnesses. http://s2.cpl.delvenetworks.com/media/114f8c2a3b6949678ec95ec17b9d4d08/4aa7038c7de04df6aab97169115066fb-c390d91add3945d6b6875266e755fcb5/120703_gs815_fontaine_assgn1_lo5-mp3_ll.mp3 116 Fri, 28 Dec 2012 19:29:45 GMT 4aa7038c7de04df6aab97169115066fb 00:02:13 no 1-6 Describe the challenges available to contest the validity of a will, and distinguish these from an election against the will. http://s2.cpl.delvenetworks.com/media/114f8c2a3b6949678ec95ec17b9d4d08/048b13f43f4548289b5f2f33c9988607-3d5f36866a40476292e5d57d31b8f375/120703_gs815_fontaine_assgn1_lo6-mp3_ll.mp3 117 Fri, 28 Dec 2012 19:29:45 GMT 048b13f43f4548289b5f2f33c9988607 00:03:24 no 1-7 Explain how a will may be revoked. http://s2.cpl.delvenetworks.com/media/114f8c2a3b6949678ec95ec17b9d4d08/becf877ec34446b2b1aa8b8599adaadc-563a6833617642e096f59e4ebd4d32cd/120703_gs815_fontaine_assgn1_lo7-mp3_ll.mp3 118 Fri, 28 Dec 2012 19:29:45 GMT becf877ec34446b2b1aa8b8599adaadc 00:01:17 no 1-8 Discuss the advantages of avoiding probate. http://s2.cpl.delvenetworks.com/media/114f8c2a3b6949678ec95ec17b9d4d08/5f0c60d1033045b4bfc6fc639764e055-7d3677ee19f64d678a4c00515b9fb034/120703_gs815_fontaine_assgn1_lo8-mp3_ll.mp3 119 Fri, 28 Dec 2012 19:29:45 GMT 5f0c60d1033045b4bfc6fc639764e055 00:01:59 no 1-9 Discuss the advantages and disadvantages of revocable trusts. http://s2.cpl.delvenetworks.com/media/114f8c2a3b6949678ec95ec17b9d4d08/5ada629f32dc456aa61bac52076492a6-e640c3b71c6a4da292676c7ae7c8e689/120703_gs815_fontaine_assgn1_lo9-mp3_ll.mp3 120 Fri, 28 Dec 2012 19:29:45 GMT 5ada629f32dc456aa61bac52076492a6 00:04:18 no