ACCT - 6260 Estate Planning (3)

Explores Estate Planning alternatives and transfer tax issues both during life and at death for families and business owners. Examines gifting, incapacity planning, transfer tax planning, income tax, and compliance issues including the use of trusts, marital deduction formulas, and generation-skipping transfer tax and other planning areas. Instructional Method: Lecture-Discussion, Hybrid and Online. Terms Offered: Fall, Spring and Summer. Graduate students in the Master of Science in Accounting program.