Course Detail
Units:
1.5
Course Components:
Lecture
Enrollment Information
Enrollment Requirement:
Prerequisites: ACCTG 5310 AND (Graduate Standing OR Masters status in the School of Business).
Description
Examines federal tax laws dealing with estate, gift and generation-skipping transfer taxes and the income taxation of trusts and estates. Emphasis on optimal methods of transferring family wealth while minimizing taxes. Topics include types of property interests, property transfers during life and at death, basis rules, charitable giving, use of the unlimited marital deduction and use and taxation of trusts.