LAW 6019 - Estate and Gift Taxation

An estate planning course that examines the impact of federal transfer taxes (gift tax, estate tax, and generation-skipping transfer tax) on various types of dispositions of property during life and at death, the administrative and judicial process in resolving federal estate and gift tax controversies, and the social and economic implications of taxation of distributions of wealth.

Prerequisites & Notes
Prerequisite: LAW 6415 and LAW 6434.

Credits: V2-3