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Spring 2023

5223 Post Mortem Estate Planning - BORRETT/CORORVE- 23957

Professor(s): Christine Borrett (ADJUNCT)
Brian Cororve (ADJUNCT)

Credits: 2

Course Areas: Taxation 

Time: 7:30p-9:30p  W  Location: 100 

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. Examines the use of Trusts and Partnerships in removing assets from exposure to estate tax and distribution and release agreements. Course uses material developed by the instructor, primarily from current advance estate planning and probate seminar material.

Course Syllabus:

Course Notes: (Face-to-Face)   The UH registration system instruction mode for this course is listed in parenthesis. After student registration opens, there may be instruction mode changes to this course up through two weeks before the first day of classes for the term, but notice of such changes will be sent to then-registered students. For this instruction mode, instructors and students are expected to normally be physically present in the classroom. If the course has a final examination, it will be in a classroom requiring your physical presence. Other assessment, such as a mid-term exam, may also be in a classroom. Whether this instructor will offer “remote presence” (starting a zoom meeting from the podium computer to enable student remote access on an occasional basis) for part or all of the semester is not known, but students should not rely on an expectation that remote presence will be available.

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

Prerequisites: Yes  Federal Income Tax

First Day Assignments:

Final Exam Schedule:      

This course will have:

Satisfies Senior Upper Level Writing Requirement: No

Experiential Course Type: No

Bar Course: No

DistanceEd ABA: No

Pass-Fail Student Election: Available

Course Materials

Book(s) Required

Course Materials: Yes

Required Materials.
Primary Reading:
Periodically assigned materials.

Statute Book: Daniel J. Lathrope. Selected Federal Taxation Statutes and
Regulations (2019 edition). ISBN: 978-1640208179

In addition, students may occasionally receive photocopied or electronic documents to supplement or replace portions of the required materials. Students are responsible for reading such documents as assigned.