Estate and Gift Taxation
Estate and Gift Taxation is not a prerequisite to this course. The course will cover Estate Planning and Estate Administration. The estate planning issues covered will be for estates of less than $1.5 million. The course includes drafting of wills and trusts, medical directives, and financial powers of attorney. The course also covers the income tax issues relating to estate and trust administration (approximately 50% of the course).
Practical Guide to Estate Planning, ISBN: 978-0-8080-9233-9, Publisher: CCH, 2009 Edition
The Internal Revenue Code of 1986. Photocopies of articles and draft documents will also be passed out in class. In addition students will need to have access to Arizona Revised Statutes, Article 14.
Outside reading (photocopied materials) followed by classroom discussion.
One major written assignment.
|Type of Exam||
Written, closed-book final exam. However, students have the option of submitting a 20 page publishable quality article to the American College of Trust and Estate Counsel.
|Basis for grading||
Grades are based on the final exam and the writing assignment.
Class attendance and participation is required.