Details

Estate Planning

This course will cover the estate planning techniques used by sophisticated tax practitioners to reduce or eliminate the transfer tax burden of transferring wealth. Subjects covered include planning for the marital deduction, use of the gift, estate and generation-skipping transfer tax exemptions, annual exclusion and other lifetime gifts, planning for IRAs and other retirement benefits, use of family limited partnerships and limited liability companies, grantor retained annuity trusts, sales to grantor trusts, private annuities and self-cancelling installment notes, personal residence trust, and charitable lead and remainder trusts. A rigorous examination of the efficacy of these techniques and a comparison of the costs and benefits will be an integral part of this course. Current developments and ethical issues will also be carefully considered. Prerequisite: Estate and Gift Tax. Not open to second year JD students who are not enrolled in the Joint Degree Program without the permission of the instructor. Basic Federal Income Tax is a pre-requisite for JD candidates.


Catalog Number: TAXLAW 651
Practice Areas: Family Law Practice AreaTaxation Practice AreaTrusts and Estates Practice Area
Additional Course Information: LLM tax course open to JD students ,  Tax Program Course


Course History

Spring 2014
Title: Estate Planning
Faculty: Kamin, Kim A. (courses  |  homepage)
Redd, Charles A. (courses  |  homepage)
Morden, Michael (courses  |  homepage)
Section: 1     Credits: 2.0
Capacity: 65     Actual: 12



Spring 2013
Title: Estate Planning
Faculty: Opferman, Thomas G. (courses  |  homepage)
Redd, Charles A. (courses  |  homepage)
Morden, Michael (courses  |  homepage)
Section: 1     Credits: 2.0
Capacity: 65     Actual: 0



Spring 2012
Title: Estate Planning
Faculty: Pencak, Paul C. (courses  |  homepage)
Surdell, Steven Martin (courses  |  homepage)
Opferman, Thomas G. (courses  |  homepage)
Redd, Charles A. (courses  |  homepage)
Section: 1     Type: Lecture     Credits: 2.0
Capacity: 65     Actual: 0



Spring 2011
Title: Estate Planning
Faculty: Opferman, Thomas G. (courses  |  homepage)
Redd, Charles A. (courses  |  homepage)
Section: 1     Type: Lecture     Credits: 2.0
Capacity: 65     Actual: 12