This course will cover the taxation of gratuitous transfers. The course will focus on the substantive law of taxation of gifts and estates and will also provide a basic introduction to estate planning for the beginner.
Students interested in a career in estate planning ideally should take this course, trusts and estates or probate as well as income tax and corporate tax. The Family Wealth Management course would make a nice capstone for this package of courses. The course is also of value to students interested in a career in taxation or family wealth management.
Mandatory: None
Recommended: Trusts and Estates is a sensible course to have taken prior to or along with this course.
None.