Table of Contents
Chapter 1 - Estate Tools & Trusts - Section 1
Internal Revenue Service (IRS)
Things to Be Done When Death Occurs
Estate Planning Techniques & Devices
Disposition of Property without a Will
Disposition of Property with a Will
Joint Tenancy with Right of Survivorship
Retirement Plan & Individual Retirement
Accounts
Payable on Death Accounts (POD)
Spousal Portability of Unused Exemption Amount
Family Business Deduction - Expired
Installment Payment of Estate Taxes
Installment Sale to Family Member
Self-Canceling Installment Notes
Irrevocable Life Insurance Trust
Special Valuation of Farms and Businesses -
'2032A
Grantor Retained Income Trusts
Qualified Personal Residence Trusts (QPRTs)
Grantor Retained Annuity Trusts (GRATs)
Grantor Retained Unitrusts (GRUTs)
Chapter 1 - Section 1 Review questions
Chapter 1 - Estate Tools & Trusts - Section 2
Revocable Trusts Included in Estate - '646 &
'2652(b)(1)
Election for Income Tax Purposes
Deduction of Estate Planning Expenses
Deductibility of Death Expenses
Qualified Terminable Interest Property (QTIP)
Trust
Fundamental Provisions - Revocable Living Trust
Chapter 1 - Section 2 Review questions