This course examines the general structure of the federal estate and gift taxes; tax consequences of inter vivos transfers; joint interests; life insurance; powers of appointment; determination of the taxable estate and taxable gifts; the marital deduction and split gifts; credits, computation, and payment of the estate and gift tax; and the generation skipping tax.
Current & Previous Instructors:
|574B (CRN: 94245) Credits: 2|
Fall, 2014 (Day).
.25 openings. (Limit 25). See course waitlist.