To view course descriptions for all courses in a single subject:
Select the subject from the drop-down list
Click Get Descriptions
Searching course descriptions by keyword is currently unavailable.
ACCOUNTING AND TAXATION
ACCT-752Estate and Financial Family Tax Planning (3)
Course Level: Graduate
An examination of income, estate, and gift tax rules coupled with nontax legal and financial considerations in establishing a tax-efficient wealth transfer plan within a family. Includes detailed analysis of the income taxation of estate and trusts (Subchapter J), estate planning legal mechanisms, charitable and family gifts, and issues in disposing of closely-held business interests are also studied. Prerequisite: ACCT-604.