Catalogue 2014 - 2015

AC 615 Taxation of Trusts and Estates


3 cr.


AC 413 or its equivalent.

Course Description

This course provides an introduction to the federal taxation of trusts and estates.  The course focuses on the federal income taxation of trusts, estates, and beneficiaries, as well as the federal taxation of property transfers during life and upon death.  Key outcomes include: an understanding of the fundamental concepts of the federal taxation of trusts, gifts, and estates.  Significant attention will be given to tax research and writing on selected course topics.