Family Wealth Transactions

LAW 469-01	Family Wealth Transactions	3 credits
A study of the tax and non-tax rules applicable to wealth transfers. The course will emphasize planning for intra-family transfers. It will also cover "living" will, durable powers of attorney, and special problems associated with disability. The student will be required to synthesize federal gift, estate and generation skipping transfers with state property, decedent's estate and trust law considerations. Prerequisites or co-requisites: 311 Federal Income Tax and 305 Trusts and Estates.

 

Foundational:

Corporate Taxation
Family Wealth Transactions
Federal Income Tax

Supporting:

Accounting for Lawyers*
Advanced Income Tax*
Employee Benefits
Federal Tax Practice Clinic
Principles of International Taxation*
Real Estate Taxation*
Small Business Planning*
Tax Research Methods*
Taxation of Small Business*

*courses not offered every year