LAW543
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TAX/FAMILY WEALTH TRANSFERS
Course Title
TAX/FAMILY WEALTH TRANSFERS
Course Number
543
Min
3
Course Types
Letter Grading
Credit Type
GPA LECTURE COURSES
Description
TAX/FAMILY WEALTH TRANSFERS is a problem-oriented survey of the federal transfer taxes affecting the gratuitous transfer of wealth during lifetime and following death. The focus is on the federal gift, estate and generation-skipping transfer taxes, with selective coverage of relevant income tax provisions. Primary emphasis is given to statutory interpretation and tax concepts. Examples of how these taxes apply in day-to-day estate planning and family wealth transfer cases are regularly discussed.