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LAW-2311 Income Taxation of Trusts and Estates
TBA
2 credits day; 2 credits evening.
This course will present an in-depth study of the federal taxation of trusts and decedents' estates.
The course will cover simple and complex trusts; short term trusts; the throwback rule;
distributable net income deduction and the two tier system. It will also cover some of the basic
elements of estate planning relative to trust and estate income taxation, as well as the use of
trusts and estates as income splitting devices.
Prerequisite: Basic Federal Income Taxation
Elective Course
Final Exam Required
<<Course Updated: March 16, 2016>>