Gift and Estate Taxation
Course Number: 6675
Professor: Mark Glover
Credit Hours & Type of Credit: 2
Semester Offered: Fall
Prerequisites: Income Taxation and Trusts & Estates
Recommended Courses: None
Course Overview: This course surveys the federal tax consequences of wealth transfers during life and upon death. It covers the federal gift tax, estate tax, and generation-skipping transfer tax. The course also serves as an introduction to estate planning. State taxes on the transfer of wealth are not covered.
Course Materials: See the current Book List located under Courses and Curriculum.
Course Format: Lectures cover topics included in assigned readings. Students are expected to be prepared to discuss the assigned readings.
Written Assignments: None
Type of Exam: Final exam
Basis for Grading Student Performance: Final exam
Other Comments: This course is a prerequisite for Estate Planning.