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Apr 30, 2025
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BUS 4010 - Estate Planning
Beginning with an overview of estate planning, the course discusses the pitfalls and weaknesses of estate planning, including methods for property transfer at death and estate planning documentation. Since taxation can be crucial in estate planning, there is an overview of the federal unified tax system, including federal gift taxation, the federal gross estate, valuation techniques, federal estate tax deductions, and the calculation of the federal tax liability. Characteristics and tax aspects of property interests, probate, liquidity planning, powers of appointment, and features of trusts are examined carefully. Estate and trust taxation are examined as are gifts, marital deductions and bypass planning. After considering charitable contributions and transfers and intra-family business and property transfers, postmortem and other estate planning issues conclude the course.
Prerequisites & Notes
The prerequisite is senior standing or permission.
Credits: 3
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