Courses 2013 - 2014

LAW T 532 Income Taxation of Trusts & Estates

Credits: 2-3, Max 3

A course on the federal income taxation of trusts, estates, grantors, and beneficiaries. There will be detailed consideration of the pass-through nature of estate 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. Prerequisites: Introduction to Individual Income Taxation.

Winter, 2 Credit(s)

Course Sections and Instructors
Jared Adams

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