Estate & Gift Taxation
About This Class
This course examines the fundamentals of the wealth transfer taxation, i.e., the transfer taxation of gifts, estates, and generation-skipping transfers. It will include discussion of basic estate planning devices, but not more sophisticated techniques. This is a problem-based course. Students will enhance their skills in (1) reading and analyzing statutes, regulations, administrative materials, and cases, (2) spotting issues and applying the law to factual situations, and (3) understanding policies and principles.
Prerequisite: Estates; this may be taken concurrently. Income Tax is not a prerequisite.
Method of evaluation: Written projects and class participation.