GVSU will move to REMOTE STATUS for Friday, Jan. 23, 2026 due to current and forecasted travel/road conditions. Students, faculty and staff, please check your email for details.
2013-2014 Undergraduate & Graduate Catalog
ACC 627 - Estate, Gift, and Trust I
Examines the federal transfer tax system, including estate and gift tax statutes, regulations, rulings, and cases. Topics include the definition of a gift, disclaimers, the annual exclusion, calculation of gross estate, revocable transfers, jointly-held property, annuities, powers of appointment, life insurance, the marital deduction, and valuation.
Credits: 3