CETAX 532 - Income and Transfer Tax Consequences for Decedents, Estate and Trusts

This course is a study of the estate, gift, and generation-skipping transfer taxes and the income taxation of estates and trusts. Emphasis is placed on post-mortem tax reporting and planning; affirmative uses of trust rules; treatment of specialized trusts such as irrevocable trusts, insurance trusts, charitable trusts, and grantor trusts.