Courses 2011 - 2012
LAW T 523
International Estate Planning
This course will address problems facing the lawyer who is planning the estates of U.S. citizens and resident aliens owning foreign assets, U.S. citizens residing in foreign countries, nonresident aliens owning assets in the U.S., and nonresident aliens planning to move to the U.S. It will consider the multijurisdictional situations that arise and will make a comparative analysis of income, gift and death tax, marital property, and trust law systems in different countries. The course will lead to a better understanding of the conflict of laws, domicile, and nationality issues that are unique to the international estate. Prerequisite: Law T510 Estate and Gift Taxation I.
Not offered this academic year.