Estate Planning

Catalog description

Various aspects of estate and gift tax plan nin g. Emphasis is given to a basic understanding of the unified es - tate and gift tax system. This course covers gratuitous transfers of prop- erty outright or with trusts, wills, and powers of appointment. It also covers federal es t ate and gift taxation, the marital deduction, and vari - ous estate planning de v ices used in estate planning process. Includes project in estate planning.