ESTATE AND GIFT TAXATION

Prerequisites & course information

Requisites: Declared in Law JD Course Designation: Grad 50% - Counts toward 50% graduate coursework requirement Repeatable for Credit: No Last Taught: Spring 2026 Learning Outcomes: 1. Demonstrate thorough understanding of the core concepts of the federal transfer tax system. Audience: Graduate 2. Demonstrate thorough understanding of the core elements of the primary federal transfer tax statutes, how those statutes operate and how they interrelate. Audience: Graduate 3. Demonstrate a basic understanding of the transfer tax and income tax issues that affect estate and trust planning. Audience: Graduate 4. Demonstrate understanding of the real world context in which all tax planning activities take place and the ways in which the activities of ordinary people affect legal planning and outcomes. Audience: Graduate Learning Outcomes: 1. Demonstrate thorough understanding of the core concepts of the federal transfer tax system. Audience: Graduate 2. Demonstrate thorough understanding of the core elements of the primary federal transfer tax statutes, how those statutes operate and how they interrelate. Audience: Graduate 3. Demonstrate a basic understanding of the transfer tax and income tax issues that affect estate and trust planning. Audience: Graduate 4. Demonstrate understanding of the real world context in which all tax planning activities take place and the ways in which the activities of ordinary people affect legal planning and outcomes. Audience: Graduate