Nov 19, 2024  
2021-2022 Graduate Catalog 
    
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2021-2022 Graduate Catalog [ARCHIVED CATALOG]

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LAW 6343 - Estate Planning and Practice

Credits: 3

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.


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