Spring 2020
5223 Post Mortem Estate Planning - BORRETT/CORORVE- 24268

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

Credits: 2

Course Areas: Taxation 

Time: 7:30p-9:30p  W  Location: 215  TUII

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: Syllabus

Course Notes:   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: 05/06 6-8pm      

This course will have:
Exam: YES

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

Experiential Course Type: No

Bar Course: No

DistanceEd ABA 306:

Pass-Fail Student Election:

Course Materials (11/13/2019 8:30:07 AM)

Book(s) Required

A. Primary Reading: Periodically assigned materials.
B. Statute Book: Daniel J. Lathrope. Selected Federal Taxation Statutes and
Regulations (2019 edition).