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, private foundations, and issues in disposing of closely-held business interests are also studied. Prerequisite: ACCT-604 or admission to the graduate tax program or permission of Director of the MS Taxation program.