Courses 2021 - 2022

LAW T 532 Taxation of Estates, Trusts, and Beneficiaries

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 conduit nature of estate and trusts including the DNI carryout rules, the tier rules, differing treatment of simple and complex trusts, and a brief review 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

Instructor(s)
Adams, Jared Show Detail Quarter Instructor Schedule - Days, Hour, Room) Sec SLN Type Grading Type Winter Adams M 6:00-7:50 127 A 16657 Tax B 16658 JD C 16659 LLM Exam 03/14/22 8:30 AM Room assignments are not posted until 60 days before the start of the quarter and are subject to change without notice.