Estate Planning – Advanced

Mr. Peckham

This course will examine in depth the theoretical and practical aspects of a variety of estate planning strategies currently being used in the real world. The primary focus of the course will be on federal income estate, gift, and generation skipping transfer tax issues which arise in the estate planning context, although other planning issues, including professional ethics, will also be considered. The course will use case studies of specific tax driven planning strategies, including GRATS, QPRTs, sales of property to “intentionally defective grantor trusts,” as well as marital and charitable deduction issues, post-mortem planning and planning for retirement.

Pre-requisites: Estate Planning, Estate and Gift Taxation

Co-requisites: Taxation of Trusts and Fiduciaries