2019-2020 School of Law Catalog 
    
    Mar 28, 2024  
2019-2020 School of Law Catalog archived

Add to Portfolio (opens a new window)

LAW 287 - Estate and Gift Taxation.


This course examines the federal taxes imposed on gratuitous transfers during life and at death.  Topics include: an overview of the estate and gift tax systems; the definition of “gift” for gift tax purposes; the gift tax annual exclusion; the composition of the gross estate; interests included in the gross estate by virtue of retained powers or interests in property transferred during life; the estate and gift tax marital and charitable deductions; estate and gift tax valuation principles; and the generation-skipping transfer tax. Two hours. Danforth Not offered in 2019-2020.



Add to Portfolio (opens a new window)