2021-2022 Undergraduate and Graduate Catalog 
    
    Dec 11, 2024  
2021-2022 Undergraduate and Graduate Catalog [ARCHIVED CATALOG]

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ACT 557 - Estate and Gift Taxation


Credit(s): 3
Deals with federal estate and gift tax statutes, regulations, rulings and leading cases, and responsibilities of executors, administrators, trustees. Students will have the opportunity to develop estate plans utilizing living and testamentary trust, wills, jointly owned property, life insurance, intervivo gifts, and the martial deduction. Problem areas discussed include the valuation and disposition of closely held businesses, separation and divorce, and other family arrangements.



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