Skip to main content

Visit LAKERS TOGETHER for COVID policies and information. Face coverings required indoors.

2018-2019 Undergraduate & Graduate Catalog

Search Help

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



If you are in need of assistance please submit any questions or comments.