This is a combined estate and gift tax and estate planning course. The course will first cover basic estate and gift tax principles, using the Internal Revenue Code and Regulations, and then apply those principles in a survey of estate planning principles and techniques. Traditional estate planning tools including wills, trusts, property titling and agreements, and durable powers of attorney will be discussed as well as charitable planning, post-mortem planning, administration issues, and planning for special situations, such as owners of closely held businesses, entrepreneurs and the disabled.
Class participation may positively influence a student's grade.