Estate & Gift Taxation (SD 290)
Estate and Gift Tax explores the basics of federal wealth transfer taxation: the tax consequences of property transfers during life and at death. Topics include the definition of taxable gifts and computation of the gift tax; determining the components of the gross and taxable estate and computation of the estate tax; valuation; powers of appointment; a brief overview of the generation-skipping transfer tax; and basic estate planning techniques. Recommended: Wills and Trusts.
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