Curriculum Guide · Courses
Income Taxation of Trusts, Estates and Beneficiaries
LL.M Course 868 (cross-listed) | 2 credit hours
Covers the principal federal income tax rules applicable to trusts and estates, including simple and complex trusts, grantor trusts, charitable trusts and income in respect of a decedent. The use of problems for illustrative purposes, planning points, and other practical considerations are emphasized in the course.
Prerequisite: Tax I and Decedents' Estates or equivalent. Recommended: Completion of a J.D. course in Estate and Gift Tax or equivalent practice experience. Students are advised to do some background reading in this area if they have not previously taken a course in Estate and Gift Tax.
This class will meet on 8/30 (Mandatory Intro Session) and from 9/1-9/27. Students pursuing the Estate Planning Certificate must attend a mandatory Introductory Session on 8/30 and take Income Taxation of Trusts, Estates and Beneficiaries (9/1-9/27), Estate and Gift Tax (9/29-11/1), and Special Topics in Transfer Tax (11/3-12/1). Students not pursuing the Certificate may take one or more of the classes, but also must attend the Intro Session even if they only take one class.