Estates, Trusts, and Personal Financial Planning
Credits
2
Covers the general tax considerations impacting estates and trusts. Includes an overview of the estate transfer tax and gift tax regime, in order to provide context to estate and trust income taxation. In addition, the course will cover how estates, trusts, and beneficiaries are taxed, and analyze some common estate planning techniques using trusts, including charitable trusts, grantor retained annuity trusts (GRATs), defective grantor trusts, valuation discounts, and other tax planning concepts.