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.
Prerequisite: Graduate standing.
Grading
Normal Grade Rules
Units
3
Page last generated: 10/30/2009 15:36:51
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