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BUS 225A

Taxation of Estates and Trusts

Description
Excise and transfer tax treatment of estates, gifts, trusts, creators, beneficiaries and fiduciaries. Distinguishes between revocable and irrevocable trusts, including proper trusts to achieve desired goals. Reviews taxation of asset sales and dissolution or liquidation of estates or trusts. Analyzes estate evaluation, family limited partnerships, grats, GST, and planning opportunities. Pre/Corequisite: BUS 223A

Grading
Normal Grade Rules

Units
3