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Courses 2014 - 2015

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.

Winter, 2 Credit(s)

Course Sections and Instructors
Instructor(s)
Jared Adams

Last updated 7/6/2011 8:00:50 AM