Covers taxation of gratuitous transfers under the federal estate and gift tax codes, including taxable inter vivos gifts, the annual exclusion, gift splitting, the gift tax marital deduction, the gift tax charitable deduction, gift taxation of powers of appointment, the burden of the gift tax, estate taxation of owned interests, property transferred inter vivos with retained interest and powers, property subject to powers of appointment, property transferred in contemplation of death, jointly-owned property, life insurance proceeds, annuities and employer death benefits, the estate tax marital deductions, the estate tax charitable deduction, estate tax credits, estate tax deductions, the burden of estate tax, and gift and estate tax valuation problems.
Prerequisite(s): Estates and Trusts or Estates and Trusts Survey; Taxation of Income is recommended prerequisite.
Credits: 2 or 3 credits depending on the offering. Credit level for a specific section will be listed in the course schedule.
Taught by: Donna Byrne
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