LAW 510 - Estate & Gift Taxation

Unit(s): 3

This course will examine various aspects of numerous estate planning strategies with a focus on related tax issues when planning or administering a single or married individual’s estate. Issues addressed will include but not be limited to: the marital deduction and unified credit, lifetime gifts, testamentary and lifetime trusts, valuation issues, charitable planning, life insurance, use of entities, generation skipping and using non-California jurisdictions. Practical considerations, fundamental estate planning concepts and advance techniques will be discussed. Focus will also include the new law and the paradigm shift between transfer taxes and income taxes, with California taxation in mind.

Restriction: Class restricted to Graduate (Masters) and Graduate Law; College restricted to School of Law
School of Law