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ACCOUNTING AND TAXATION

ACCT-752 Estate and Financial Family Tax Planning (3) Course Level: Graduate

Estate and Financial Family Tax Planning (3) 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.