Dec 30, 2024  
2018-2019 Graduate Catalog 
    
Catalog Navigation
  Catalog Home
  About SMU
  Catalog Policy and Legal Statement
  Cox School of Business
  Dedman College of Humanities and Sciences
  Dedman School of Law
  Lyle School of Engineering
  Meadows School of the Arts
  Perkins School of Theology
  Simmons School of Education and Human Development
  SMU Guildhall
  Research and Graduate Studies
  Majors and Minors
  Course Descriptions
  Right to Know
  Educational Programs
  Educational Facilities and Services
  Administration
  Financial Information Bulletin 2018-2019
  My Catalog
HELP
2018-2019 Graduate Catalog [ARCHIVED CATALOG]

Add to Catalog (opens a new window)

LAW 6252 - Estate Planning and Practice

Credits: 2

Functional examination of the integration of the federal estate and gift taxes; marital deduction planning and drafting; drafting the bypass trust; desirability of making lifetime interspousal transfers; gifts to minors and other dependents (including the grantor trust rules); techniques of income deflection and estate shrinkage for tax reasons; transferring ownership of life insurance, with emphasis on irrevocable life insurance trusts; and introduction to the generation-skipping tax. Recommended, previously or concurrently: LAW 8395  Wills and Trusts or LAW 6460 /LAW 8360  Income Taxation.


Add to Catalog (opens a new window)