Courses 2008 - 2009

LAW A 531 Death And Gift Taxation

Credits: 2-5, Max 5

Federal and state transfer tax systems, fiduciary income tax. The major subdivisions covered include basic application of death, gift, and generation-skipping taxes, the application of transfer taxes to joint interests, community property, and life insurance. Income taxation of trusts, estates, and their beneficiaries. Prerequisite: Law A511 Transmission of Wealth.