Courses 2008 - 2009
LAW T 532 Taxation Of Estates, Trusts, And Beneficiaries
Credits: 2-3, Variable
This course covers the income taxation of trusts, estates, grantors, and beneficiaries. There will be detailed consideration of the pass-through nature of estates and trusts including the DNI carryout rules, the tier rules, differing treatment of simple and complex trusts, the accumulation distribution and throwback rules, and a close analysis of the taxation of grantor trusts, including discussion of planning opportunities presented through the use of such vehicles. Prerequisite: Law T510 Estate & Gift Taxation I.
Course Sections and Instructors