Estate Planning: Fundamentals

This course focuses on the federal transfer-tax system and includes an examination of the estate-tax and gift-tax systems and how these two systems interact along with an overview of generation-skipping transfer taxes. These systems will be addressed in the context of estate planning and cover topics such as defining the taxable estate, lifetime gifts, valuation, marital deduction planning, and the use of revocable and irrevocable trusts. Professional responsibility and ethics will also be discussed.
(updated 8/2018)

Course Information
Course #: LAW 693
Program: LLM
Area of Study: Tax and Estate Planning
Credit Hours: Two credit hours.