Javascript is currently not supported, or is disabled by this browser. Please enable Javascript for full functionality.

   
    Mar 28, 2024  
American University Catalog 2022-2023 
    
American University Catalog 2022-2023 [ARCHIVED CATALOG]

ACCT-752 Estate and Financial Family Tax Planning (3)


An examination of income, estate, and gift tax rules coupled with nontax legal and financial considerations in establishing a tax-efficient wealth transfer plan within a family. Includes detailed analysis of the income taxation of estate and trusts (Subchapter J), estate planning legal mechanisms, charitable and family gifts, and issues in disposing of closely-held business interests are also studied. Prerequisite: ACCT-604 .