Estate Planning: Estate, Gift, and Generation-Skipping Transfer Taxes and Related Income Tax Issues (21469). 3 units. The major focus of the class will be estate planning, i.e., understanding in depth the three transfer taxes (estate tax, gift tax, generation-skipping transfer tax) and the grantor trust rules, and learning how trusts and estates practitioners advise wealthy individuals to structure their estate plans to achieve particular tax and nontax goals. In addition, we will address issues related to estate administration and charitable giving. We will use as our primary text Federal Taxes on Gratuitous Transfers: Law and Planning by Joseph M. Dodge, Wendy C. Gerzog, and Bridget J. Crawford (Wolters Kluwer Law & Business 2011). Class materials will also include relevant sections of the Internal Revenue Code and Treasury Regulations thereunder, as well as a model Will, Revocable Trust, Dynasty Trust, Qualified Personal Residence Trust, Grantor Retained Annuity Trust, and private equity fund structure. Self-scheduled examination or paper option. D.J. Stoll.
SLB - 110 (Wed) Grade mode: graded CRN: 20457
Exam: 5/04/2015 - 5/14/2015 Questions available online Name or Id: Id Length: 4 hour(s)