LAW 5259: Estate and Gift Tax - 2201

Estate and Gift Tax
Class Term:
Fall Term 2019-2020
Catalog Number:
5259
Class Number:
28608
Class Schedule:
Tuesday, Thursday
3:30 pm
4:45 pm
Room:
LAW G20
Professor(s): Type:
Lecture
Credits:
3 (3 Contact, 0 Field)
Priority:
General Enrollment Course
Full Year Course:
No
Category:
Standard Courses

Grading Details

take-home final examination.

Description

This course involves a study of the federal transfer taxes imposed on gifts and estates. With respect to the gift tax, we will explore the transfers that are subject to tax as well as the annual exclusion and gifts to minors. With respect to the estate tax, we will explore the transfers (both during life and at death) that are included in a decedent’s “gross estate,” as well as certain of the deductions that are available to reduce the size of the gross estate (and, ultimately, the estate tax owed).

Estate and Gift Tax