ACCT 8550:Estate and Gift Taxation

3 Class Hours 0 Laboratory Hours 3 Credit Hours
Prerequisite: Admission to the MAcc program and ACCT 3200, or ACCT 8000 and ACCT 3200, or their equivalents.
A study of federal estate and gift tax laws involved in intervivos and testamentary transfers of property. Tax-planning techniques designed to minimize transfer taxes and ensure the orderly transfer of assets to succeeding generations are explored, as are the use of outright and charitable gifts, trusts, and generation skipping transfers.