CourseEstate & Gift Taxation - Law 648
Instructor Greg Gadarian   View Faculty Page
Emailggadarian@aol.com
Units 2 -
Prerequisites:

None

 
Recommended Courses:

Estates and Trusts (619)

 
Overview

This course is a detailed examination of what property interests are included in the gross estate for federal estate tax purposes and of what transfers constitute gifts for federal gift tax purposes.  Exclusions, deductions, and credits under both taxes are fully explored.  There will be some coverage of the federal generation-skipping tax.

 
Materials

TBA

 
Course Format

Classroom discussion; no drafting required.

 
Written Assignments

None

 
Type of Exam

Various; will always require computational analysis.

 
Basis for grading

Final exam and class participation.

 
Additional Comments

No longer covered on the Arizona bar exam.  An essential course for anyone considering a career as either an estate planner or a tax specialist.  The basic Income Tax course is not a prerequisite; the taxes discussed in this course are completely different from the income tax.

 
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