LAW 77X Estate Planning
This course examines the typical mechanisms used for managing the transfer of property during life and at death, with an introduction to minimization of estate and gift tax liability and estate administration. Selected topics may include: gifting and intrafamily transfers, planning for incapacity, special needs trusts, planning for beneficiaries receiving means-tested benefits, use of the marital deduction, charitable trusts, retirement plan benefits, life insurance, succession planning for owners of closely held businesses and drafting of instruments of transfer and trust agreements.
Prerequisite
Wills and Trusts is a prerequisite to this course.