Business Planning:
Second Year:
- Taxation: Federal Income Tax & Business Organizations 1
- Taxation of Corporations and Shareholders & Business Organizations 2 (recommended)
Third Year:
- Taxation of Partnerships & Partners
- Business Planning & Corporate Finance
Estate Planning:
Second Year:
- Taxation: Federal Income Tax
- Estates, Wills & Trusts & Taxation of Transfers: Estates & Gifts
Third Year:
There are three (3) courses that have the word "Estate" as part of their name. One of them is a property course, and two of
them are tax courses. Full descriptions of these courses appear in the College of Law catalog. A summary is provided
below.
LAW-1320 Estates, Wills & Trusts
Offered each semester - 3 credits - Elective
The law of intestate and testate succession; formal requirements of wills, testamentary capacity, undue influence, fraud and
mistake, holographic and nuncupative wills integration and incorporation by reference; revocation, republication, revival and
amendment. The nature, creation, and elements of a trust; rights, liabilities and duties of settlor, trustee and beneficiary;
creditors' rights against trust property; modification and termination of a trust, charitable trusts; resulting and constructive
trusts, and general fiduciary responsibilities and administrative problems.
LAW-1452 Taxation of Transfers: Estates & Gifts
Spring Semester - 3 credits - Elective
The operation and use of federal tax provisions applicable to inter vivos and testamentary dispositions of property with
particular emphasis upon matters of federal estate and gift taxation. Prerequisite: LAW 1440.
LAW-1316 Estate Planning
Fall Semester - 3 credits - Elective
An examination, from a family estate planning perspective, of legal principles critical to the development of an effective
dispositive plan. The principles of state law relating to (a) wills, trusts, and other dispositive instruments, and (b) the
creation and transfer of various property interests, and the principles of Federal tax law (under income tax, gift tax, estate
tax, and GST tax statutes) pertinent to the development of a variety of estate plans. Requirement to draft dispositive
instruments designed to resolve both common and unusual planning problems. Prerequisites: LAW 1320, 1440 and 1452.
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