ACC 638 Estate and Gift Taxation and Planning (3)

Examines estate and gift tax provisions and basic estate planning techniques to save taxes and avoid probate. Overviews generation-skipping transfer taxes and income taxes on estates and trusts.

Pre: 401

A minimum of at least C- or better is required

Subjects:

• Gift Taxation
• Estate Taxation
• Generation Skipping Transfer
• Life Insurance
• Wills and Trusts
• Probate
• Charitable Trusts
• Financial and Healthcare Power of Attorney
• Federal, Estate, and Gift Tax Returns
• Optional: Income Taxation of Estate and Trust, IRS Audits, Practice and Procedures