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

20-5 Explain how the income of trusts is taxed.

23-6 Explain various estate planning arrangements for individuals in nontraditional living arrangements.

21-1 Describe the types of transfers that are subject to the generation-skipping transfer tax (GSTT).

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.

21-5 Identify the different aspects of planning for the GSTT.

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

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.

18-5 Explain what is meant by a Sec. 303 redemption.

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

HS 330 Audio: Fundamentals of Estate Planning

1-1 Explain what is meant by estate planning and the purpose that itserves.

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

2-2 Distinguish between ethics and compliance

1-3 Describe the impediments to a well-planned estate.

2-3 Understand the American College'sn Professional Pledge

8-1 Explain what a will is.

10-8 Explain how various types of lifetime transfers with retained interests are valued.

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.

9-2 Describe the appointment of an executor or an administrator.

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

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

18-2 Describe how the estate tax payable before credits is computed.

6-1 Identify the nontax advantages of lifetime gifts.

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

5-4 Explain how a fiduciary is selected.

5-2 Identify the duties of a fiduciary.

22-1 Describe the advantages, disadvantages, and tax treatment of installment sales.

4-1 Identify the community-property states and the historical origins ofthe community-property system.

5-7 Explain the elements of trusts and the various purposes that trusts serve.

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