Estate and Gift Taxation

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.

This course is not currently scheduled.
Last offered Fall 2016.

Key to Codes in Course Descriptions
P: Prerequisite
C: Prerequisite or Concurrent Requirement
R: Recommended Prior or Concurrent Course