2014-2015 Undergraduate & Graduate Catalog
ACC 641 - Advanced Estate and Gift Taxation
The course focuses on more advanced transfer tax issues. Topics include: estate and gift tax returns, discounts, the special valuation rules of chapter 14, irrevocable life insurance trusts, gifting issues, the generation skipping tax, marital deductions, buy-sell agreements, family limited partnerships and charitable trusts. Prerequisite: ACC 627.
Credits: 3