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Courses 2024 - 2025

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)
Janes, Craig

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