Asset Management & Financial Planning
Recent Offerings of this course by this instructor
Estate & Gift Tax
Course Page for Spring 2021 - Taylor, Wes
The one-credit Estate and Gift Tax module will provide an overview of federal transfer tax issues. The only prerequisite for the course is Trusts and Estates I. No prior exposure to taxation issues is required. Course content will focus on relevant Internal Revenue Code sections, regulations and recent court cases. Additional topics include a brief history, overview and calculation of federal transfer taxes; application of taxation principles to trust drafting and estate planning, and changes resulting from the Tax Cuts and Jobs Act of 2017. The Estate and Gift Tax module will be offered during the second half of the semester.