General Course Descriptions for Terms: tax


742 - Taxation I



771 - Estate & Gift Tax (2nd half of term: GIE Session)



772 - Use of Trusts in Estate Planning

This course studies the use of Trusts from the perspective of both the drafting attorney and the Trustee who administers a Trust. We will analyze hypothetical estate planning situations, explore issues that frequently arise in the administration of Trusts, and discuss drafting solutions to address such issues. We will also study the role of a Trustee as a fiduciary and conflicts attorneys may face when representing settlors, fiduciaries and beneficiaries. Limit: 18 students; T&E I required. Learning Outcomes – By the end of this course, students should: 1. Understand the purposes, advantages and disadvantages of basic Trusts in estate planning. 2. Possess a general understanding of how income, estate and gift tax impact Trust drafting. 3. Understand how Trusts interact with other estate planning documents. 4. Understand the duties and powers of a Trustee. 5. Identify and analyze ambiguities in Trust language. 6. Identify how to modify or terminate a Trust.



840 - Taxation II



868 - State & Local Taxation



870 - International Tax



940 - Public Interest Housing Workshop

Since 2009, 1 in 3 Detroit homes have been subject to property tax foreclosure. More troubling, the City assessed the majority of Detroit homes at rates that violated the Michigan Constitution, placing the unprecedented number of property tax foreclosures in disrepute. The problem, however, goes beyond Detroit. Racialized property tax injustice is a national racial justice issue that our country has yet to confront. After our one week intensive course, students will be prepared to work collaboratively with the Coalition for Property Tax Justice (illegalforeclosures.org) to end racialized property tax inequity in Detroit, Chicago, and Milwaukee. This is a 3-credit course with an enrollment limit of 12 students. Class sessions (synchronous online) are 9/7 through 9/14 only (including Sat. 9/10); thereafter students work on project paper, which will be due at the end of the semester. Class session times: 4:10-7:10 pm: 9/7, 9/8, 9/12, 9/13, 9/14 Noon-3:00 pm: 9/9 (Fri) 9:00 am -2:30 pm: 9/10 (Sat) Students may fulfill the Upper-Level Writing Requirement in this course.