12-3 Discuss the special estate planning issues that affect elderly clients.

12-2 Describe the distinctions that exist for unmarried couples.

12-5 Describe the issues related to health care decisions for elderly clients.

12-6 Discuss the premortem estate planning techniques that facilitate the reduction of the gross estate.

12-1 Identify the planning techniques that provide unique opportunities for unmarried couples.

12-7 Discuss the use of "living benefits" of a life insurance policy.

12-4 Describe the vehicles for managing the financial matters of elderly clients.

11-6 Describe the basic types of insured buy-sell agreements.

11-8 Discuss the advantages and disadvantages of the cross-purchase buy-sell agreement.

11-7 Discuss the advantages and disadvantages of the corporate purchase or entity buy-sell agreement.

GS 815 Audio: Advanced Estate Planning

6-7 Describe the use of a dynasty trust in planning family wealth transfers.

8-14 Discuss the tax consequences of a CGA.

8-13 Describe the structure of a donation through a charitable gift annuity (CGA).

10-1 Discuss the eligibility rules for making an S election for tax purposes.

10-2 Describe the types of trusts eligible to hold S corporation stock.

8-6 Describe the basic structure of a charitable remainder trust (CRT).

8-15 Identify the reasons why an individual might create a private foundation.

8-16 Discuss the tax penalties under the private foundation rules.

10-6 Briefly describe the income tax treatment and penalty taxes that apply to C corporations.

9-1 Explain the valuation discounts for minority interests and lack of marketability.

9-10 Discuss the advantages of an LLC.

6-6 Discuss the planning techniques for transfers in excess of the exemption amount.

11-1 Discuss the tax treatment of sales of a business for an installment note.

7-2 Determine the value of a life insurance policy for gift tax purposes.

7-3 Discuss the issues in choosing between an ILIT and an individual for third-party ownership of life insurance.

11-4 Identify the benefits of a sale of a business for a private annuity.

11-3 Discuss the estate planning uses of a self-canceling installment note (SCIN).

11-2 Describe the impact of an installment note on the seller's estate.

11-12 Discuss how stock redemptions can be used to provide estate liquidity.

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