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Estate & Gift Taxation


Law 282

3

Upper-Level

None

No

Yes

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.


W. Turnier

Spring