Estate and Gift Taxation | TAX-4025

This elective course will cover taxation of gratuitous transfers under the federal estate and gift tax codes, including taxable inter vivos gifts, annual exclusion, gift-splitting, gift tax charitable deduction, gift tax on powers of appointment, estate tax on owned interests, property transferred inter vivos with retained interests and powers, property subject to powers of appointment or transferred in contemplation of death, jointly owned property, life insurance proceeds, annuities and employee death benefits, marital deduction, charitable deduction, estate tax credits, estate tax deductions and valuation problems.

Prerequisites: N/A
Credit Hours: 2
ULW: This course does not satisfy the Upper Level Writing requirement (ULW)


Return to Course List