Course Description: This course introduces the basic concepts of the federal estate, gift, and generation-skipping taxes, emphasizing the computation of the tax and the basic rules for determining taxable transfers, the taxable estate, and taxable events under the generation-skipping tax as well as methods of actuarial valuation.

Course Structure: This upper level substantive course focuses on the laws, regulations and policies surrounding taxation of wealth transfer at the federal level.

Recommended for the following Professional Pathways: Tax; Trusts and Estates; General Practice – Transactional

Pre/co-requisite: Federal Income Tax: Individual (Tax 100) and Wills, Trusts, & Future Interests (EST 140).

Open to Tax LL.M. students.

2 CREDITS