Courses 2016 - 2017
LAW T 532
Taxation Of Estates, Trusts, And Beneficiaries
2-3, Max 3
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
||Schedule - Days, Hour, Room)
||Sec SLN Type
A 16711 Tax
B 16712 JD
C TBA IP
Room assignments are not posted until 30 days before the start of the quarter and are subject to change without notice.
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