ESTATE & TAX PLANNING FOR WEALTHY CLIENTS (TAXN8110)
3 credits. Lecture.
Prerequisite: Federal Income Taxation.
Pre/Co-Requisite: Estates and Trusts.

This course provides a critical analysis of the policy and substance of the system of wealth transfer taxation through a study of the leading cases, Revenue Rulings, the Code and Regulations; it includes a detailed consideration of estate and gift taxation, the generation-skipping transfer tax, and the 1990 estate freeze system of taxes.