LAKERS TOGETHER: Grand Valley is preparing for successful learning experiences when classes resume on Aug. 31. Learn more about the plan for fall in this handbook.
Examines the federal income taxation of trusts and estates and the generation-skipping transfer tax. Topics include entity classification, determination of distributable net income, simple trusts, fiduciary accounting income, the throwback rules, income in respect of a decedent, and the grantor trust rules. Prerequisites: Completion of M.S.T. background equivalents.