Course Details

Estate Planning

This course will review the basics of the transfer tax system and then cover various estate planning techniques used by sophisticated tax practitioners to reduce or eliminate the transfer tax burden of transferring wealth and to implement a client's other estate planning goals. 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 life insurance and retirement benefits; grantor trust planning -including sales to grantor trusts, installment notes, grantor retained annuity trusts and personal residence trusts; charitable planning, including with charitable lead and remainder trusts; business succession planning, asset protection planning, and the use of family co-investment companies. An examination of the efficacy of these techniques and a comparison of the advantages and disadvantages will be an integral part of this course. Fiduciary duties and powers and ethical issues in representing clients will also be carefully considered.

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

---

Course History

Spring 2025
Title: Estate Planning
Faculty: Kamin, Kim (courses | profile)
Section: 1     Credits: 2.0
Capacity: 70     Actual: 11

Spring 2024
Title: Estate Planning
Faculty: Kamin, Kim (courses | profile)
Section: 1     Credits: 2.0
Capacity: 70     Actual: 11

Spring 2023
Title: Estate Planning
Faculty: Kamin, Kim (courses | profile)
Section: 1     Credits: 2.0
Capacity: 70     Actual: 7