Spring 2014
5223 Post Mortem Estate Planning - DAVIS- 23274

Professor(s): Mickey Davis (ADJUNCT)

Credits: 2

Course Areas: Taxation 

Time: CANCELLED  Location:  

Course Outline: Postmortem Estate Planning: Covers issues associated with estate administration with a goal toward minimization of income and estate taxes. Covers the estate tax system generally, income taxation of estates and planning opportunities associated therewith, issues associated with funding of pecuniary and residual bequests, disclaimers, special use valuation, and estate tax deferral techniques. Also addresses estate tax compliance and audit procedures and examines the use of trusts as estate surro¬gates. Course uses material developed by the instructor, primarily from current advance estate planning and probate seminar material.

Prerequisites: Federal Income Taxation and Wills.

Course Syllabus: Syllabus

Course Notes:   This is an LL.M class, and JD students may register, if space is available.

Prerequisites: Yes  Federal Income Tax and Trusts and Wills

First Day Assignments: will be posted to Blackboard

Final Exam Schedule:      

This course will have:
Exam:
Paper:

Satisfies Skills Course Requirement: No
Satisfies Senior Upper Level Writing Requirement: No