{"id":92331,"date":"2022-07-07T15:37:48","date_gmt":"2022-07-07T19:37:48","guid":{"rendered":"https:\/\/www.bu.edu\/law\/?post_type=bu-program-page&#038;p=92331"},"modified":"2023-10-11T07:55:49","modified_gmt":"2023-10-11T11:55:49","slug":"courses","status":"publish","type":"bu-program-page","link":"https:\/\/www.bu.edu\/law\/academics\/find-degrees-and-programs\/non-degree-programs-certificates\/estate-planning-certificate\/courses\/","title":{"rendered":"Courses"},"content":{"rendered":"\n<h3>Required Courses<\/h3>\n\n\n\n<p>These courses are required of all students seeking the Estate Planning Certificate.<\/p>\n\n\n<div class=\"course-feed\">\t\t<div class=\"course-card\" data-course=\"LAW-TX-904\">\n\t\t\t<button class=\"course-card__open\">\n\t\t\t\t<div class=\"cc-header\">\n\t\t\t\t\t<span class=\"cc-course-number\">LAW TX 904<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"cc-course-name-container\">\n\t\t\t\t\t<h4 class=\"cc-course-name\">Estate and Gift Tax<\/h4>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"cc-footer\">\n\t\t\t\t\t<span class=\"cc-credits\">2 credits<\/span>\n\t\t\t\t<\/div>\n\t\t\t<\/button>\n\t\t\t<dialog class=\"course-card__dialog\">\n\t\t\t\t<div class=\"course-card__dialog-header\">\n\t\t\t\t\t<span class=\"cc-course-number-modal\">LAW TX 904<\/span>\n\t\t\t\t\t<button class=\"course-card__close\">Close<\/button>\n\t\t\t\t\t<h3 class=\"course-card__title\">\n\t\t\t\t\t\tEstate and Gift Tax\n\t\t\t\t\t<\/h3>\n\t\t\t\t<\/div>\n\t\t\t\t<span class=\"cc-modal-credits\">2 credits<\/span>\n\t\t\t\t<div class=\"course-card__content\">\n\t\t\t\t\t<p class=\"meta\"><\/p>\n\t\t\t\t\t<p class=\"description\">Principle issues of estate and gift taxation. Topics include the definition of taxable gifts and exclusions and deductions; determination of the taxable estate of a decedent including problems with lifetime transfers; valuation issues; deductions from the taxable estate with special emphasis on property passing to a spouse; and transfers with retained interests. Reference is made throughout to planning issues relating to estate and gift taxation and is designed to give both a requisite background for those intending additional study of estate planning and a comfortable familiarity with the subject for those going on to other tax fields. JD students are not permitted to enroll in the online section of any tax courses without receiving prior approval from the Assistant Dean for Graduate, International, and Online programs. JD students are not permitted to enroll in the online section of any tax courses without receiving prior approval from the Assistant Dean for Graduate, International, and Online programs.<\/p>\n\t\t\t\t\t<p><\/p>\n\t\t\t\t\t<hr>\n\t\t\t\t\t<em><span>FALL 2026:<\/span> <span>LAW TX 904 A1,<\/span> <span>Aug 31st to Dec 3rd 2026<\/span><\/em><br\/>\n<div class=\"scroll\">\n\t<table>\n\t\t<thead>\n\t\t\t<tr>\n\t\t\t\t<th>Days<\/th>\n\t\t\t\t<th>Start<\/th>\n\t\t\t\t<th>End<\/th>\n\t\t\t\t<th>Credits<\/th>\n\t\t\t\t<th>Instructors<\/th>\n\t\t\t\t<th>Bldg<\/th>\n\t\t\t\t<th>Room<\/th>\n\t\t\t<\/tr>\n\t\t<\/thead>\n\t\t<tr>\n\t<td>Tue<\/td>\n\t<td>6:30 pm<\/td>\n\t<td>8:30 pm<\/td>\n\t<td>2<\/td>\n\t<td><a class=\"profile-link\" href=\"https:\/\/www.bu.edu\/law\/profile\/imelda-monaghan\/\" title=\"View Profile\">Imelda Monaghan<\/a><\/td>\n\t<td>LAW<\/td>\n\t<td>209<\/td>\n<\/tr>\n\t<\/table>\n<\/div><em><span>FALL 2026:<\/span> <span>LAW TX 904 OL,<\/span> <span>Aug 31st to Dec 3rd 2026<\/span><\/em><br\/>\n<div class=\"scroll\">\n\t<table>\n\t\t<thead>\n\t\t\t<tr>\n\t\t\t\t<th>Days<\/th>\n\t\t\t\t<th>Start<\/th>\n\t\t\t\t<th>End<\/th>\n\t\t\t\t<th>Credits<\/th>\n\t\t\t\t<th>Instructors<\/th>\n\t\t\t\t<th>Bldg<\/th>\n\t\t\t\t<th>Room<\/th>\n\t\t\t<\/tr>\n\t\t<\/thead>\n\t\t<tr>\n\t<td>ARR<\/td>\n\t<td>12:00 am<\/td>\n\t<td>12:00 am<\/td>\n\t<td>2<\/td>\n\t<td><a class=\"profile-link\" href=\"https:\/\/www.bu.edu\/law\/profile\/imelda-monaghan\/\" title=\"View Profile\">Imelda Monaghan<\/a><\/td>\n\t<td><\/td>\n\t<td><\/td>\n<\/tr>\n\t<\/table>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t<\/dialog>\n\t\t<\/div>\t\t<div class=\"course-card\" data-course=\"LAW-TX-935\">\n\t\t\t<button class=\"course-card__open\">\n\t\t\t\t<div class=\"cc-header\">\n\t\t\t\t\t<span class=\"cc-course-number\">LAW TX 935<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"cc-course-name-container\">\n\t\t\t\t\t<h4 class=\"cc-course-name\">Estate Planning<\/h4>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"cc-footer\">\n\t\t\t\t\t<span class=\"cc-credits\">2 credits<\/span>\n\t\t\t\t<\/div>\n\t\t\t<\/button>\n\t\t\t<dialog class=\"course-card__dialog\">\n\t\t\t\t<div class=\"course-card__dialog-header\">\n\t\t\t\t\t<span class=\"cc-course-number-modal\">LAW TX 935<\/span>\n\t\t\t\t\t<button class=\"course-card__close\">Close<\/button>\n\t\t\t\t\t<h3 class=\"course-card__title\">\n\t\t\t\t\t\tEstate Planning\n\t\t\t\t\t<\/h3>\n\t\t\t\t<\/div>\n\t\t\t\t<span class=\"cc-modal-credits\">2 credits<\/span>\n\t\t\t\t<div class=\"course-card__content\">\n\t\t\t\t\t<p class=\"meta\"><\/p>\n\t\t\t\t\t<p class=\"description\">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 grantor trusts, marital deduction trusts, post- mortem planning, and planning for incapacity. Prerequisite or corequisite: Federal Income Taxation I and Estate and Gift Tax. JD students are not permitted to enroll in the online section of any tax courses without receiving prior approval from the Assistant Dean for Graduate, International, and Online programs.<\/p>\n\t\t\t\t\t<p><\/p>\n\t\t\t\t\t<hr>\n\t\t\t\t\t<em><span>FALL 2026:<\/span> <span>LAW TX 935 A1,<\/span> <span>Aug 31st to Dec 3rd 2026<\/span><\/em><br\/>\n<div class=\"scroll\">\n\t<table>\n\t\t<thead>\n\t\t\t<tr>\n\t\t\t\t<th>Days<\/th>\n\t\t\t\t<th>Start<\/th>\n\t\t\t\t<th>End<\/th>\n\t\t\t\t<th>Credits<\/th>\n\t\t\t\t<th>Instructors<\/th>\n\t\t\t\t<th>Bldg<\/th>\n\t\t\t\t<th>Room<\/th>\n\t\t\t<\/tr>\n\t\t<\/thead>\n\t\t<tr>\n\t<td>Tue<\/td>\n\t<td>4:20 pm<\/td>\n\t<td>6:20 pm<\/td>\n\t<td>2<\/td>\n\t<td><a class=\"profile-link\" href=\"https:\/\/www.bu.edu\/law\/profile\/melissa-langa\/\" title=\"View Profile\">Melissa Langa<\/a>Witherell<\/td>\n\t<td>LAW<\/td>\n\t<td>204<\/td>\n<\/tr>\n\t<\/table>\n<\/div><em><span>FALL 2026:<\/span> <span>LAW TX 935 OL,<\/span> <span>Aug 31st to Dec 3rd 2026<\/span><\/em><br\/>\n<div class=\"scroll\">\n\t<table>\n\t\t<thead>\n\t\t\t<tr>\n\t\t\t\t<th>Days<\/th>\n\t\t\t\t<th>Start<\/th>\n\t\t\t\t<th>End<\/th>\n\t\t\t\t<th>Credits<\/th>\n\t\t\t\t<th>Instructors<\/th>\n\t\t\t\t<th>Bldg<\/th>\n\t\t\t\t<th>Room<\/th>\n\t\t\t<\/tr>\n\t\t<\/thead>\n\t\t<tr>\n\t<td>ARR<\/td>\n\t<td>12:00 am<\/td>\n\t<td>12:00 am<\/td>\n\t<td>2<\/td>\n\t<td><a class=\"profile-link\" href=\"https:\/\/www.bu.edu\/law\/profile\/melissa-langa\/\" title=\"View Profile\">Melissa Langa<\/a>Witherell<\/td>\n\t<td><\/td>\n\t<td><\/td>\n<\/tr>\n\t<\/table>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t<\/dialog>\n\t\t<\/div>\t\t<div class=\"course-card\" data-course=\"LAW-TX-937\">\n\t\t\t<button class=\"course-card__open\">\n\t\t\t\t<div class=\"cc-header\">\n\t\t\t\t\t<span class=\"cc-course-number\">LAW TX 937<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"cc-course-name-container\">\n\t\t\t\t\t<h4 class=\"cc-course-name\">Taxation of Trusts and Fiduciaries<\/h4>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"cc-footer\">\n\t\t\t\t\t<span class=\"cc-credits\">2 credits<\/span>\n\t\t\t\t<\/div>\n\t\t\t<\/button>\n\t\t\t<dialog class=\"course-card__dialog\">\n\t\t\t\t<div class=\"course-card__dialog-header\">\n\t\t\t\t\t<span class=\"cc-course-number-modal\">LAW TX 937<\/span>\n\t\t\t\t\t<button class=\"course-card__close\">Close<\/button>\n\t\t\t\t\t<h3 class=\"course-card__title\">\n\t\t\t\t\t\tTaxation of Trusts and Fiduciaries\n\t\t\t\t\t<\/h3>\n\t\t\t\t<\/div>\n\t\t\t\t<span class=\"cc-modal-credits\">2 credits<\/span>\n\t\t\t\t<div class=\"course-card__content\">\n\t\t\t\t\t<p class=\"meta\"><\/p>\n\t\t\t\t\t<p class=\"description\">Income tax consequences arising upon the death of a decedent and special income tax treatments of estates, trusts, and fiduciaries. Topics include determination of gross income and allocation between the decedent and the estate or trust; special problems with income in respect of a decedent; separate and conduit taxation of estates and trusts; allocation of tax attributes between an estate or trust and its beneficiaries; grantor trust rules, and other topics. Prerequisite: Federal Income Taxation I. JD students are not permitted to enroll in the online section of any tax courses without receiving prior approval from the Assistant Dean for Graduate, International, and Online programs.<\/p>\n\t\t\t\t\t<p><\/p>\n\t\t\t\t\t<hr>\n\t\t\t\t\t<em><span>SPRG 2027:<\/span> <span>LAW TX 937 A1,<\/span> <span>Jan 11th to Apr 21st 2027<\/span><\/em><br\/>\n<div class=\"scroll\">\n\t<table>\n\t\t<thead>\n\t\t\t<tr>\n\t\t\t\t<th>Days<\/th>\n\t\t\t\t<th>Start<\/th>\n\t\t\t\t<th>End<\/th>\n\t\t\t\t<th>Credits<\/th>\n\t\t\t\t<th>Instructors<\/th>\n\t\t\t\t<th>Bldg<\/th>\n\t\t\t\t<th>Room<\/th>\n\t\t\t<\/tr>\n\t\t<\/thead>\n\t\t<tr>\n\t<td>Mon<\/td>\n\t<td>4:20 pm<\/td>\n\t<td>6:20 pm<\/td>\n\t<td>2<\/td>\n\t<td><a class=\"profile-link\" href=\"https:\/\/www.bu.edu\/law\/profile\/jeremiah-w-doyle\/\" title=\"View Profile\">Jeremiah W. Doyle<\/a><\/td>\n\t<td><\/td>\n\t<td><\/td>\n<\/tr>\n\t<\/table>\n<\/div><em><span>SPRG 2027:<\/span> <span>LAW TX 937 OL,<\/span> <span>Jan 11th to Apr 21st 2027<\/span><\/em><br\/>\n<div class=\"scroll\">\n\t<table>\n\t\t<thead>\n\t\t\t<tr>\n\t\t\t\t<th>Days<\/th>\n\t\t\t\t<th>Start<\/th>\n\t\t\t\t<th>End<\/th>\n\t\t\t\t<th>Credits<\/th>\n\t\t\t\t<th>Instructors<\/th>\n\t\t\t\t<th>Bldg<\/th>\n\t\t\t\t<th>Room<\/th>\n\t\t\t<\/tr>\n\t\t<\/thead>\n\t\t<tr>\n\t<td>ARR<\/td>\n\t<td>12:00 am<\/td>\n\t<td>12:00 am<\/td>\n\t<td>2<\/td>\n\t<td><a class=\"profile-link\" href=\"https:\/\/www.bu.edu\/law\/profile\/jeremiah-w-doyle\/\" title=\"View Profile\">Jeremiah W. Doyle<\/a><\/td>\n\t<td><\/td>\n\t<td><\/td>\n<\/tr>\n\t<\/table>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t<\/dialog>\n\t\t<\/div><\/div>\n\n\n\n<h3>Elective Courses<\/h3>\n\n\n\n<p>Students&nbsp;may choose from three of any of the following elective courses to complete their&nbsp;certificate.<\/p>\n\n\n<div class=\"course-feed\">\t\t<div class=\"course-card\" data-course=\"LAW-TX-969\">\n\t\t\t<button class=\"course-card__open\">\n\t\t\t\t<div class=\"cc-header\">\n\t\t\t\t\t<span class=\"cc-course-number\">LAW TX 969<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"cc-course-name-container\">\n\t\t\t\t\t<h4 class=\"cc-course-name\">ACCOUNTING FOR FINANCIAL INSTI<\/h4>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"cc-footer\">\n\t\t\t\t\t<span class=\"cc-credits\">2 credits<\/span>\n\t\t\t\t<\/div>\n\t\t\t<\/button>\n\t\t\t<dialog class=\"course-card__dialog\">\n\t\t\t\t<div class=\"course-card__dialog-header\">\n\t\t\t\t\t<span class=\"cc-course-number-modal\">LAW TX 969<\/span>\n\t\t\t\t\t<button class=\"course-card__close\">Close<\/button>\n\t\t\t\t\t<h3 class=\"course-card__title\">\n\t\t\t\t\t\tACCOUNTING FOR FINANCIAL INSTI\n\t\t\t\t\t<\/h3>\n\t\t\t\t<\/div>\n\t\t\t\t<span class=\"cc-modal-credits\">2 credits<\/span>\n\t\t\t\t<div class=\"course-card__content\">\n\t\t\t\t\t<p class=\"meta\"><\/p>\n\t\t\t\t\t<p class=\"description\"><\/p>\n\t\t\t\t\t<p><\/p>\n\t\t\t\t\t<hr>\n\t\t\t\t\t\n\t\t\t\t<\/div>\n\t\t\t<\/dialog>\n\t\t<\/div>\t\t<div class=\"course-card\" data-course=\"LAW-TX-934\">\n\t\t\t<button class=\"course-card__open\">\n\t\t\t\t<div class=\"cc-header\">\n\t\t\t\t\t<span class=\"cc-course-number\">LAW TX 934<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"cc-course-name-container\">\n\t\t\t\t\t<h4 class=\"cc-course-name\">Advanced Estate Planning<\/h4>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"cc-footer\">\n\t\t\t\t\t<span class=\"cc-credits\">2 credits<\/span>\n\t\t\t\t<\/div>\n\t\t\t<\/button>\n\t\t\t<dialog class=\"course-card__dialog\">\n\t\t\t\t<div class=\"course-card__dialog-header\">\n\t\t\t\t\t<span class=\"cc-course-number-modal\">LAW TX 934<\/span>\n\t\t\t\t\t<button class=\"course-card__close\">Close<\/button>\n\t\t\t\t\t<h3 class=\"course-card__title\">\n\t\t\t\t\t\tAdvanced Estate Planning\n\t\t\t\t\t<\/h3>\n\t\t\t\t<\/div>\n\t\t\t\t<span class=\"cc-modal-credits\">2 credits<\/span>\n\t\t\t\t<div class=\"course-card__content\">\n\t\t\t\t\t<p class=\"meta\"><\/p>\n\t\t\t\t\t<p class=\"description\">This course picks up the estate planning course (TX 935) leaves off. We will survey several \"cutting edge\" estate planning techniques-techniques that permit the transfer of large amounts of wealth at little or no gift tax or estate tax cost. We will zero in on valuation rules that apply to the estate tax and gift tax; we will discuss what to look for in appraisals; we will examine, in depth, the current status of planning involving family partnerships and LLCs; we will examine the rules that apply to GRATs, installment sales to \"defective\" grantor trusts, and how to structure transfers using these techniques; we will review the biases built into the actuarial valuation rules that the Internal Revenue Service requires us to apply; we will examine the effects of the UPC, the Uniform Trust Code, and will consider \"decanting\"; we will discuss some of the psychological aspects of estate planning including issues presented by parents' fears of making their children too wealthy too soon; and we will discuss trust design and the choice of trustees. There is no final exam but students will be required to write a 10 -- 15 page term paper. In addition there will be several quizzes throughout the semester. Prerequisite: Estate Planning and Estate and Gift Tax Recommended: Taxation of Trusts and Fiduciaries. JD students are not permitted to enroll in the online section of any tax courses without receiving prior approval from the Assistant Dean for Graduate, International, and Online programs.<\/p>\n\t\t\t\t\t<p><\/p>\n\t\t\t\t\t<hr>\n\t\t\t\t\t\n\t\t\t\t<\/div>\n\t\t\t<\/dialog>\n\t\t<\/div>\t\t<div class=\"course-card\" data-course=\"LAW-TX-977\">\n\t\t\t<button class=\"course-card__open\">\n\t\t\t\t<div class=\"cc-header\">\n\t\t\t\t\t<span class=\"cc-course-number\">LAW TX 977<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"cc-course-name-container\">\n\t\t\t\t\t<h4 class=\"cc-course-name\">Elder Law<\/h4>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"cc-footer\">\n\t\t\t\t\t<span class=\"cc-credits\">2 credits<\/span>\n\t\t\t\t<\/div>\n\t\t\t<\/button>\n\t\t\t<dialog class=\"course-card__dialog\">\n\t\t\t\t<div class=\"course-card__dialog-header\">\n\t\t\t\t\t<span class=\"cc-course-number-modal\">LAW TX 977<\/span>\n\t\t\t\t\t<button class=\"course-card__close\">Close<\/button>\n\t\t\t\t\t<h3 class=\"course-card__title\">\n\t\t\t\t\t\tElder Law\n\t\t\t\t\t<\/h3>\n\t\t\t\t<\/div>\n\t\t\t\t<span class=\"cc-modal-credits\">2 credits<\/span>\n\t\t\t\t<div class=\"course-card__content\">\n\t\t\t\t\t<p class=\"meta\"><\/p>\n\t\t\t\t\t<p class=\"description\">Understanding the differences between Medicare and Medicaid. Exploring the operation of a Durable Power of Attorney and a Health Care Proxy in connection with the admission of a loved one to a nursing home. A walk through the Federal and corresponding Massachusetts Medicaid Regulations as they relate to: understanding what is a countable and non countable asset for Medicaid eligibility purposes: exploring the five year look back period versus the period of ineligibility resulting from disqualifying transfers along with related exceptions to these rules; discuss real estate as a countable and non countable asset including the different treatment of a primary residence, vacation home and rental properties along with ways to convert these countable assets to non countable assets; last minute planning techniques with annuities and personal care contracts; understanding the drafting and operation of Medicaid Irrevocable Trusts including a complete analysis of the Income, Gift and Estate Tax consequences of using these trusts from Grantor Trust rules to step up in basis, use of life estates along with real life fact patterns that explain the planning opportunities and related pitfalls to be avoided. JD students are not permitted to enroll in the online section of any tax courses without receiving prior approval from the Assistant Dean for Graduate, International, and Online programs.<\/p>\n\t\t\t\t\t<p><\/p>\n\t\t\t\t\t<hr>\n\t\t\t\t\t\n\t\t\t\t<\/div>\n\t\t\t<\/dialog>\n\t\t<\/div>\t\t<div class=\"course-card\" data-course=\"LAW-TX-975\">\n\t\t\t<button class=\"course-card__open\">\n\t\t\t\t<div class=\"cc-header\">\n\t\t\t\t\t<span class=\"cc-course-number\">LAW TX 975<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"cc-course-name-container\">\n\t\t\t\t\t<h4 class=\"cc-course-name\">Estate Planning & Drafting<\/h4>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"cc-footer\">\n\t\t\t\t\t<span class=\"cc-credits\">2 credits<\/span>\n\t\t\t\t<\/div>\n\t\t\t<\/button>\n\t\t\t<dialog class=\"course-card__dialog\">\n\t\t\t\t<div class=\"course-card__dialog-header\">\n\t\t\t\t\t<span class=\"cc-course-number-modal\">LAW TX 975<\/span>\n\t\t\t\t\t<button class=\"course-card__close\">Close<\/button>\n\t\t\t\t\t<h3 class=\"course-card__title\">\n\t\t\t\t\t\tEstate Planning & Drafting\n\t\t\t\t\t<\/h3>\n\t\t\t\t<\/div>\n\t\t\t\t<span class=\"cc-modal-credits\">2 credits<\/span>\n\t\t\t\t<div class=\"course-card__content\">\n\t\t\t\t\t<p class=\"meta\"><\/p>\n\t\t\t\t\t<p class=\"description\">JD students are not permitted to enroll in the online section of any tax courses without receiving prior approval from the Assistant Dean for Graduate, International, and Online programs.<\/p>\n\t\t\t\t\t<p><\/p>\n\t\t\t\t\t<hr>\n\t\t\t\t\t\n\t\t\t\t<\/div>\n\t\t\t<\/dialog>\n\t\t<\/div>\t\t<div class=\"course-card\" data-course=\"LAW-TX-958\">\n\t\t\t<button class=\"course-card__open\">\n\t\t\t\t<div class=\"cc-header\">\n\t\t\t\t\t<span class=\"cc-course-number\">LAW TX 958<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"cc-course-name-container\">\n\t\t\t\t\t<h4 class=\"cc-course-name\">International Estate Planning<\/h4>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"cc-footer\">\n\t\t\t\t\t<span class=\"cc-credits\">2 credits<\/span>\n\t\t\t\t<\/div>\n\t\t\t<\/button>\n\t\t\t<dialog class=\"course-card__dialog\">\n\t\t\t\t<div class=\"course-card__dialog-header\">\n\t\t\t\t\t<span class=\"cc-course-number-modal\">LAW TX 958<\/span>\n\t\t\t\t\t<button class=\"course-card__close\">Close<\/button>\n\t\t\t\t\t<h3 class=\"course-card__title\">\n\t\t\t\t\t\tInternational Estate Planning\n\t\t\t\t\t<\/h3>\n\t\t\t\t<\/div>\n\t\t\t\t<span class=\"cc-modal-credits\">2 credits<\/span>\n\t\t\t\t<div class=\"course-card__content\">\n\t\t\t\t\t<p class=\"meta\"><\/p>\n\t\t\t\t\t<p class=\"description\">The course will cover international estate planning from two perspectives: (1) U.S. citizens residing outside of the U.S. or owning assets located outside of the U.S.; and (2) foreign citizens residing in the U.S. or transferring assets in or to the U.S. U.S. gift and estate tax laws applicable to both situations will be studied in depth in a practice-oriented manner. Planning techniques and vehicles utilized in international estate planning will be explored, in particular trusts and the special U.S. income tax rules applicable to foreign trusts with U.S. beneficiaries and off-shore U.S.-grantor trusts. The impact of non-U.S. transfer taxes and tax treaties will be considered, as well as non-tax foreign laws impacting on international estate planning. The course will also cover the U.S. tax and estate planning issues applicable to \"mixed marriages\" where one spouse is a U.S. citizen and the other is a non-U.S. citizen, and multi-jurisdiction situations of gifts or bequests from non-U.S. donors or decedents to U.S. beneficiaries. Finally, the course will also consider cultural and ethical issues peculiar to the area of international estate planning. Prerequisite or corequisite: Estate and Gift Tax, Estate Planning. JD students are not permitted to enroll in the online section of any tax courses without receiving prior approval from the Assistant Dean for Graduate, International, and Online programs.<\/p>\n\t\t\t\t\t<p><\/p>\n\t\t\t\t\t<hr>\n\t\t\t\t\t\n\t\t\t\t<\/div>\n\t\t\t<\/dialog>\n\t\t<\/div>\t\t<div class=\"course-card\" data-course=\"LAW-TX-933\">\n\t\t\t<button class=\"course-card__open\">\n\t\t\t\t<div class=\"cc-header\">\n\t\t\t\t\t<span class=\"cc-course-number\">LAW TX 933<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"cc-course-name-container\">\n\t\t\t\t\t<h4 class=\"cc-course-name\">Introduction to Corporate Tax<\/h4>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"cc-footer\">\n\t\t\t\t\t<span class=\"cc-credits\">2 credits<\/span>\n\t\t\t\t<\/div>\n\t\t\t<\/button>\n\t\t\t<dialog class=\"course-card__dialog\">\n\t\t\t\t<div class=\"course-card__dialog-header\">\n\t\t\t\t\t<span class=\"cc-course-number-modal\">LAW TX 933<\/span>\n\t\t\t\t\t<button class=\"course-card__close\">Close<\/button>\n\t\t\t\t\t<h3 class=\"course-card__title\">\n\t\t\t\t\t\tIntroduction to Corporate Tax\n\t\t\t\t\t<\/h3>\n\t\t\t\t<\/div>\n\t\t\t\t<span class=\"cc-modal-credits\">2 credits<\/span>\n\t\t\t\t<div class=\"course-card__content\">\n\t\t\t\t\t<p class=\"meta\"><\/p>\n\t\t\t\t\t<p class=\"description\">Income tax considerations relating to transfers of assets and liabilities to a corporation (during incorporation and otherwise), non-liquidating distributions, stock redemptions, related party stock purchases and corporate liquidations. Includes an overview of the treatment of a corporate shareholder versus other shareholders. Prerequisite or corequisite: Federal Income Taxation I and II. JD students are not permitted to enroll in the online section of any tax courses without receiving prior approval from the Assistant Dean for Graduate, International, and Online programs.<\/p>\n\t\t\t\t\t<p><\/p>\n\t\t\t\t\t<hr>\n\t\t\t\t\t<em><span>FALL 2026:<\/span> <span>LAW TX 933 A1,<\/span> <span>Aug 31st to Dec 3rd 2026<\/span><\/em><br\/>\n<div class=\"scroll\">\n\t<table>\n\t\t<thead>\n\t\t\t<tr>\n\t\t\t\t<th>Days<\/th>\n\t\t\t\t<th>Start<\/th>\n\t\t\t\t<th>End<\/th>\n\t\t\t\t<th>Credits<\/th>\n\t\t\t\t<th>Instructors<\/th>\n\t\t\t\t<th>Bldg<\/th>\n\t\t\t\t<th>Room<\/th>\n\t\t\t<\/tr>\n\t\t<\/thead>\n\t\t<tr>\n\t<td>Mon<\/td>\n\t<td>2:10 pm<\/td>\n\t<td>4:10 pm<\/td>\n\t<td>2<\/td>\n\t<td><a class=\"profile-link\" href=\"https:\/\/www.bu.edu\/law\/profile\/wayne-e-smith\/\" title=\"View Profile\">Wayne E. Smith<\/a><\/td>\n\t<td>LAW<\/td>\n\t<td>103<\/td>\n<\/tr>\n\t<\/table>\n<\/div><em><span>FALL 2026:<\/span> <span>LAW TX 933 OL,<\/span> <span>Aug 31st to Dec 3rd 2026<\/span><\/em><br\/>\n<div class=\"scroll\">\n\t<table>\n\t\t<thead>\n\t\t\t<tr>\n\t\t\t\t<th>Days<\/th>\n\t\t\t\t<th>Start<\/th>\n\t\t\t\t<th>End<\/th>\n\t\t\t\t<th>Credits<\/th>\n\t\t\t\t<th>Instructors<\/th>\n\t\t\t\t<th>Bldg<\/th>\n\t\t\t\t<th>Room<\/th>\n\t\t\t<\/tr>\n\t\t<\/thead>\n\t\t<tr>\n\t<td>ARR<\/td>\n\t<td>12:00 am<\/td>\n\t<td>12:00 am<\/td>\n\t<td>2<\/td>\n\t<td><a class=\"profile-link\" href=\"https:\/\/www.bu.edu\/law\/profile\/wayne-e-smith\/\" title=\"View Profile\">Wayne E. Smith<\/a><\/td>\n\t<td><\/td>\n\t<td><\/td>\n<\/tr>\n\t<\/table>\n<\/div><em><span>SPRG 2027:<\/span> <span>LAW TX 933 A1,<\/span> <span>Jan 11th to Apr 21st 2027<\/span><\/em><br\/>\n<div class=\"scroll\">\n\t<table>\n\t\t<thead>\n\t\t\t<tr>\n\t\t\t\t<th>Days<\/th>\n\t\t\t\t<th>Start<\/th>\n\t\t\t\t<th>End<\/th>\n\t\t\t\t<th>Credits<\/th>\n\t\t\t\t<th>Instructors<\/th>\n\t\t\t\t<th>Bldg<\/th>\n\t\t\t\t<th>Room<\/th>\n\t\t\t<\/tr>\n\t\t<\/thead>\n\t\t<tr>\n\t<td>Mon<\/td>\n\t<td>10:40 am<\/td>\n\t<td>12:40 pm<\/td>\n\t<td>2<\/td>\n\t<td><a class=\"profile-link\" href=\"https:\/\/www.bu.edu\/law\/profile\/wayne-e-smith\/\" title=\"View Profile\">Wayne E. Smith<\/a><\/td>\n\t<td><\/td>\n\t<td><\/td>\n<\/tr>\n\t<\/table>\n<\/div><em><span>SPRG 2027:<\/span> <span>LAW TX 933 OL,<\/span> <span>Jan 11th to Apr 21st 2027<\/span><\/em><br\/>\n<div class=\"scroll\">\n\t<table>\n\t\t<thead>\n\t\t\t<tr>\n\t\t\t\t<th>Days<\/th>\n\t\t\t\t<th>Start<\/th>\n\t\t\t\t<th>End<\/th>\n\t\t\t\t<th>Credits<\/th>\n\t\t\t\t<th>Instructors<\/th>\n\t\t\t\t<th>Bldg<\/th>\n\t\t\t\t<th>Room<\/th>\n\t\t\t<\/tr>\n\t\t<\/thead>\n\t\t<tr>\n\t<td>ARR<\/td>\n\t<td>12:00 am<\/td>\n\t<td>12:00 am<\/td>\n\t<td>2<\/td>\n\t<td><a class=\"profile-link\" href=\"https:\/\/www.bu.edu\/law\/profile\/wayne-e-smith\/\" title=\"View Profile\">Wayne E. Smith<\/a><\/td>\n\t<td><\/td>\n\t<td><\/td>\n<\/tr>\n\t<\/table>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t<\/dialog>\n\t\t<\/div>\t\t<div class=\"course-card\" data-course=\"LAW-TX-918\">\n\t\t\t<button class=\"course-card__open\">\n\t\t\t\t<div class=\"cc-header\">\n\t\t\t\t\t<span class=\"cc-course-number\">LAW TX 918<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"cc-course-name-container\">\n\t\t\t\t\t<h4 class=\"cc-course-name\">Life Cycle of a Business Venture<\/h4>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"cc-footer\">\n\t\t\t\t\t<span class=\"cc-credits\">2 credits<\/span>\n\t\t\t\t<\/div>\n\t\t\t<\/button>\n\t\t\t<dialog class=\"course-card__dialog\">\n\t\t\t\t<div class=\"course-card__dialog-header\">\n\t\t\t\t\t<span class=\"cc-course-number-modal\">LAW TX 918<\/span>\n\t\t\t\t\t<button class=\"course-card__close\">Close<\/button>\n\t\t\t\t\t<h3 class=\"course-card__title\">\n\t\t\t\t\t\tLife Cycle of a Business Venture\n\t\t\t\t\t<\/h3>\n\t\t\t\t<\/div>\n\t\t\t\t<span class=\"cc-modal-credits\">2 credits<\/span>\n\t\t\t\t<div class=\"course-card__content\">\n\t\t\t\t\t<p class=\"meta\"><\/p>\n\t\t\t\t\t<p class=\"description\">The federal income tax laws significantly affect the way a business venture proceeds through the various stages of its life cycle. This course will explore the federal income tax aspects of: i) choosing the proper form of entity (typically, C corporation, S corporation or LLC) to carry on a business, ii) forming the entity that will carry on the business and issuing equity interests (and rights to acquire equity interests) in the entity to founders and other service providers, iii)financing the entity with debt and equity, iv) reporting the results of the entity's operations, v) purchasing and leasing assets, vi) buying out owners, vii) selling the business. Co- and prerequisites: Federal Income Taxation I, Federal Income Taxation II, Introduction to Corporate Tax and Partnership Tax I. JD students are not permitted to enroll in the online section of any tax courses without receiving prior approval from the Assistant Dean for Graduate, International, and Online programs.<\/p>\n\t\t\t\t\t<p><\/p>\n\t\t\t\t\t<hr>\n\t\t\t\t\t<em><span>SPRG 2027:<\/span> <span>LAW TX 918 A1,<\/span> <span>Jan 11th to Apr 21st 2027<\/span><\/em><br\/>\n<div class=\"scroll\">\n\t<table>\n\t\t<thead>\n\t\t\t<tr>\n\t\t\t\t<th>Days<\/th>\n\t\t\t\t<th>Start<\/th>\n\t\t\t\t<th>End<\/th>\n\t\t\t\t<th>Credits<\/th>\n\t\t\t\t<th>Instructors<\/th>\n\t\t\t\t<th>Bldg<\/th>\n\t\t\t\t<th>Room<\/th>\n\t\t\t<\/tr>\n\t\t<\/thead>\n\t\t<tr>\n\t<td>Wed<\/td>\n\t<td>4:20 pm<\/td>\n\t<td>6:20 pm<\/td>\n\t<td>2<\/td>\n\t<td><a class=\"profile-link\" href=\"https:\/\/www.bu.edu\/law\/profile\/joseph-e-hunt-iv\/\" title=\"View Profile\">Joseph E. Hunt IV<\/a><\/td>\n\t<td><\/td>\n\t<td><\/td>\n<\/tr>\n\t<\/table>\n<\/div><em><span>SPRG 2027:<\/span> <span>LAW TX 918 OL,<\/span> <span>Jan 11th to Apr 21st 2027<\/span><\/em><br\/>\n<div class=\"scroll\">\n\t<table>\n\t\t<thead>\n\t\t\t<tr>\n\t\t\t\t<th>Days<\/th>\n\t\t\t\t<th>Start<\/th>\n\t\t\t\t<th>End<\/th>\n\t\t\t\t<th>Credits<\/th>\n\t\t\t\t<th>Instructors<\/th>\n\t\t\t\t<th>Bldg<\/th>\n\t\t\t\t<th>Room<\/th>\n\t\t\t<\/tr>\n\t\t<\/thead>\n\t\t<tr>\n\t<td>ARR<\/td>\n\t<td>12:00 am<\/td>\n\t<td>12:00 am<\/td>\n\t<td>2<\/td>\n\t<td><a class=\"profile-link\" href=\"https:\/\/www.bu.edu\/law\/profile\/joseph-e-hunt-iv\/\" title=\"View Profile\">Joseph E. Hunt IV<\/a><\/td>\n\t<td><\/td>\n\t<td><\/td>\n<\/tr>\n\t<\/table>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t<\/dialog>\n\t\t<\/div>\t\t<div class=\"course-card\" data-course=\"LAW-TX-930\">\n\t\t\t<button class=\"course-card__open\">\n\t\t\t\t<div class=\"cc-header\">\n\t\t\t\t\t<span class=\"cc-course-number\">LAW TX 930<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"cc-course-name-container\">\n\t\t\t\t\t<h4 class=\"cc-course-name\">Partnership Tax<\/h4>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"cc-footer\">\n\t\t\t\t\t<span class=\"cc-credits\">2 credits<\/span>\n\t\t\t\t<\/div>\n\t\t\t<\/button>\n\t\t\t<dialog class=\"course-card__dialog\">\n\t\t\t\t<div class=\"course-card__dialog-header\">\n\t\t\t\t\t<span class=\"cc-course-number-modal\">LAW TX 930<\/span>\n\t\t\t\t\t<button class=\"course-card__close\">Close<\/button>\n\t\t\t\t\t<h3 class=\"course-card__title\">\n\t\t\t\t\t\tPartnership Tax\n\t\t\t\t\t<\/h3>\n\t\t\t\t<\/div>\n\t\t\t\t<span class=\"cc-modal-credits\">2 credits<\/span>\n\t\t\t\t<div class=\"course-card__content\">\n\t\t\t\t\t<p class=\"meta\"><\/p>\n\t\t\t\t\t<p class=\"description\">Presents an overview of subchapter K and the federal income tax treatment of partnerships and other entities, such as limited liability companies;. Topics include tax classification of a partnership versus a corporation or trust; considerations in choice of entity; basic partnership accounting and capital accounts, partnership formation and acquisition of partnership interests for property or services; determination of basis; basic rules allocations of income and loss; taxation of normal partnership operations; distributions of cash and property; transactions between partners and partnership, including sales of partnership interests. Prerequisite or corequisite: Federal Income Taxation I and II, Introduction to Corporate Tax. JD students are not permitted to enroll in the online section of any tax courses without receiving prior approval from the Assistant Dean for Graduate, International, and Online programs.<\/p>\n\t\t\t\t\t<p><\/p>\n\t\t\t\t\t<hr>\n\t\t\t\t\t<em><span>SPRG 2027:<\/span> <span>LAW TX 930 A1,<\/span> <span>Jan 11th to Apr 21st 2027<\/span><\/em><br\/>\n<div class=\"scroll\">\n\t<table>\n\t\t<thead>\n\t\t\t<tr>\n\t\t\t\t<th>Days<\/th>\n\t\t\t\t<th>Start<\/th>\n\t\t\t\t<th>End<\/th>\n\t\t\t\t<th>Credits<\/th>\n\t\t\t\t<th>Instructors<\/th>\n\t\t\t\t<th>Bldg<\/th>\n\t\t\t\t<th>Room<\/th>\n\t\t\t<\/tr>\n\t\t<\/thead>\n\t\t<tr>\n\t<td>Tue<\/td>\n\t<td>2:10 pm<\/td>\n\t<td>4:10 pm<\/td>\n\t<td>2<\/td>\n\t<td><a class=\"profile-link\" href=\"https:\/\/www.bu.edu\/law\/profile\/patricia-j-jabar\/\" title=\"View Profile\">Patricia J. Jabar<\/a><\/td>\n\t<td><\/td>\n\t<td><\/td>\n<\/tr>\n\t<\/table>\n<\/div><em><span>SPRG 2027:<\/span> <span>LAW TX 930 OL,<\/span> <span>Jan 11th to Apr 21st 2027<\/span><\/em><br\/>\n<div class=\"scroll\">\n\t<table>\n\t\t<thead>\n\t\t\t<tr>\n\t\t\t\t<th>Days<\/th>\n\t\t\t\t<th>Start<\/th>\n\t\t\t\t<th>End<\/th>\n\t\t\t\t<th>Credits<\/th>\n\t\t\t\t<th>Instructors<\/th>\n\t\t\t\t<th>Bldg<\/th>\n\t\t\t\t<th>Room<\/th>\n\t\t\t<\/tr>\n\t\t<\/thead>\n\t\t<tr>\n\t<td>ARR<\/td>\n\t<td>12:00 am<\/td>\n\t<td>12:00 am<\/td>\n\t<td>2<\/td>\n\t<td><a class=\"profile-link\" href=\"https:\/\/www.bu.edu\/law\/profile\/patricia-j-jabar\/\" title=\"View Profile\">Patricia J. Jabar<\/a><\/td>\n\t<td><\/td>\n\t<td><\/td>\n<\/tr>\n\t<\/table>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t<\/dialog>\n\t\t<\/div>\t\t<div class=\"course-card\" data-course=\"LAW-TX-920\">\n\t\t\t<button class=\"course-card__open\">\n\t\t\t\t<div class=\"cc-header\">\n\t\t\t\t\t<span class=\"cc-course-number\">LAW TX 920<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"cc-course-name-container\">\n\t\t\t\t\t<h4 class=\"cc-course-name\">Tax Aspects Buying and Selling Business<\/h4>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"cc-footer\">\n\t\t\t\t\t<span class=\"cc-credits\">2 credits<\/span>\n\t\t\t\t<\/div>\n\t\t\t<\/button>\n\t\t\t<dialog class=\"course-card__dialog\">\n\t\t\t\t<div class=\"course-card__dialog-header\">\n\t\t\t\t\t<span class=\"cc-course-number-modal\">LAW TX 920<\/span>\n\t\t\t\t\t<button class=\"course-card__close\">Close<\/button>\n\t\t\t\t\t<h3 class=\"course-card__title\">\n\t\t\t\t\t\tTax Aspects Buying and Selling Business\n\t\t\t\t\t<\/h3>\n\t\t\t\t<\/div>\n\t\t\t\t<span class=\"cc-modal-credits\">2 credits<\/span>\n\t\t\t\t<div class=\"course-card__content\">\n\t\t\t\t\t<p class=\"meta\"><\/p>\n\t\t\t\t\t<p class=\"description\">A comprehensive course on how business owners can buy and sell businesses with a minimum tax cost and maximum after-tax return. The strategies for selling a business are often implemented from the moment the business entity is originally formed. The course will examine the crucial strategies, from choice of entity, to conducting ongoing operations, to the correct way to change or restructure existing C corporations, S corporations and other entities. The course will also examine the best way to structure a sale of a particular business, based on both the form of legal entity and on the specific facts in a case. For example, the course will compare a sale of stock to a sale of assets; will compare a sale for cash to a tax free transaction or part-cash, part-stock transaction; and compare the differences between a sale with immediate payment versus a possible installment sale. Prerequisites: Federal Income Taxation I and Federal Income Taxation II. JD students are not permitted to enroll in the online section of any tax courses without receiving prior approval from the Assistant Dean for Graduate, International, and Online programs.<\/p>\n\t\t\t\t\t<p><\/p>\n\t\t\t\t\t<hr>\n\t\t\t\t\t<em><span>SPRG 2027:<\/span> <span>LAW TX 920 A1,<\/span> <span>Jan 11th to Apr 21st 2027<\/span><\/em><br\/>\n<div class=\"scroll\">\n\t<table>\n\t\t<thead>\n\t\t\t<tr>\n\t\t\t\t<th>Days<\/th>\n\t\t\t\t<th>Start<\/th>\n\t\t\t\t<th>End<\/th>\n\t\t\t\t<th>Credits<\/th>\n\t\t\t\t<th>Instructors<\/th>\n\t\t\t\t<th>Bldg<\/th>\n\t\t\t\t<th>Room<\/th>\n\t\t\t<\/tr>\n\t\t<\/thead>\n\t\t<tr>\n\t<td>Thu<\/td>\n\t<td>4:20 pm<\/td>\n\t<td>6:20 pm<\/td>\n\t<td>2<\/td>\n\t<td><a class=\"profile-link\" href=\"https:\/\/www.bu.edu\/law\/profile\/joseph-b-darby\/\" title=\"View Profile\">Joseph B. Darby<\/a><\/td>\n\t<td><\/td>\n\t<td><\/td>\n<\/tr>\n\t<\/table>\n<\/div><em><span>SPRG 2027:<\/span> <span>LAW TX 920 OL,<\/span> <span>Jan 11th to Apr 21st 2027<\/span><\/em><br\/>\n<div class=\"scroll\">\n\t<table>\n\t\t<thead>\n\t\t\t<tr>\n\t\t\t\t<th>Days<\/th>\n\t\t\t\t<th>Start<\/th>\n\t\t\t\t<th>End<\/th>\n\t\t\t\t<th>Credits<\/th>\n\t\t\t\t<th>Instructors<\/th>\n\t\t\t\t<th>Bldg<\/th>\n\t\t\t\t<th>Room<\/th>\n\t\t\t<\/tr>\n\t\t<\/thead>\n\t\t<tr>\n\t<td>ARR<\/td>\n\t<td>12:00 am<\/td>\n\t<td>12:00 am<\/td>\n\t<td>2<\/td>\n\t<td><a class=\"profile-link\" href=\"https:\/\/www.bu.edu\/law\/profile\/joseph-b-darby\/\" title=\"View Profile\">Joseph B. Darby<\/a><\/td>\n\t<td><\/td>\n\t<td><\/td>\n<\/tr>\n\t<\/table>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t<\/dialog>\n\t\t<\/div>\t\t<div class=\"course-card\" data-course=\"LAW-TX-950\">\n\t\t\t<button class=\"course-card__open\">\n\t\t\t\t<div class=\"cc-header\">\n\t\t\t\t\t<span class=\"cc-course-number\">LAW TX 950<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"cc-course-name-container\">\n\t\t\t\t\t<h4 class=\"cc-course-name\">Tax Aspects of Charitable Giving<\/h4>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"cc-footer\">\n\t\t\t\t\t<span class=\"cc-credits\">2 credits<\/span>\n\t\t\t\t<\/div>\n\t\t\t<\/button>\n\t\t\t<dialog class=\"course-card__dialog\">\n\t\t\t\t<div class=\"course-card__dialog-header\">\n\t\t\t\t\t<span class=\"cc-course-number-modal\">LAW TX 950<\/span>\n\t\t\t\t\t<button class=\"course-card__close\">Close<\/button>\n\t\t\t\t\t<h3 class=\"course-card__title\">\n\t\t\t\t\t\tTax Aspects of Charitable Giving\n\t\t\t\t\t<\/h3>\n\t\t\t\t<\/div>\n\t\t\t\t<span class=\"cc-modal-credits\">2 credits<\/span>\n\t\t\t\t<div class=\"course-card__content\">\n\t\t\t\t\t<p class=\"meta\"><\/p>\n\t\t\t\t\t<p class=\"description\">Charitable gift planning has long been a crucial component in wealth management and estate planning. It remains an important factor in the \"tool box\" of estate and tax professionals. While humanitarian commitments remain the primary motivating force behind private philanthropy, the tax benefits associated with charitable strategies and techniques have assumed greater importance as our system of taxation has grown increasingly complex. This course will examine the federal tax implications (income tax, gift tax, estate and generation skipping transfer tax, and capital gains tax) of key strategies associated with charitable gift planning for incorporation into the overall estate plan. Topics covered will include types of charitable entities, requirements of a charitable gift, charitable alternatives (private foundations, donor advised funds and supporting organizations), split interest transfers (charitable remainder and lead trusts), bargain sales, gifts of complex assets, and testamentary transfers. Case studies will be used to illustrate optimal intervivos and testamentary planning for creating flexibility while avoiding pitfalls. None. Recommended: Federal Income Taxation I, Federal Income Taxation II and Estate and Gift Taxation. JD students are not permitted to enroll in the online section of any tax courses without receiving prior approval from the Assistant Dean for Graduate, International, and Online programs.<\/p>\n\t\t\t\t\t<p><\/p>\n\t\t\t\t\t<hr>\n\t\t\t\t\t<em><span>FALL 2026:<\/span> <span>LAW TX 950 OL,<\/span> <span>Aug 31st to Dec 3rd 2026<\/span><\/em><br\/>\n<div class=\"scroll\">\n\t<table>\n\t\t<thead>\n\t\t\t<tr>\n\t\t\t\t<th>Days<\/th>\n\t\t\t\t<th>Start<\/th>\n\t\t\t\t<th>End<\/th>\n\t\t\t\t<th>Credits<\/th>\n\t\t\t\t<th>Instructors<\/th>\n\t\t\t\t<th>Bldg<\/th>\n\t\t\t\t<th>Room<\/th>\n\t\t\t<\/tr>\n\t\t<\/thead>\n\t\t<tr>\n\t<td>Mon<\/td>\n\t<td>4:20 pm<\/td>\n\t<td>6:20 pm<\/td>\n\t<td>2<\/td>\n\t<td><a class=\"profile-link\" href=\"https:\/\/www.bu.edu\/law\/profile\/jeremiah-w-doyle\/\" title=\"View Profile\">Jeremiah W. Doyle<\/a><\/td>\n\t<td><\/td>\n\t<td><\/td>\n<\/tr>\n\t<\/table>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t<\/dialog>\n\t\t<\/div><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Required Courses These courses are required of all students seeking the Estate Planning Certificate. Elective Courses Students&nbsp;may choose from three of any of the following elective courses to complete their&nbsp;certificate.<\/p>\n","protected":false},"author":6977,"featured_media":0,"parent":92329,"menu_order":1,"template":"","meta":{"_editor_template":""},"bu_progs_page-type":[3980],"bu_progs_degree-option":[],"bu_progs_education-level":[],"bu_progs_area-of-study":[],"bu_progs_area-of-interest":[],"bu_progs_department-affiliation":[],"bu_progs_format":[],"bu_progs_availability":[],"bu_progs_location":[],"_links":{"self":[{"href":"https:\/\/www.bu.edu\/law\/wp-json\/wp\/v2\/bu-program-page\/92331"}],"collection":[{"href":"https:\/\/www.bu.edu\/law\/wp-json\/wp\/v2\/bu-program-page"}],"about":[{"href":"https:\/\/www.bu.edu\/law\/wp-json\/wp\/v2\/types\/bu-program-page"}],"author":[{"embeddable":true,"href":"https:\/\/www.bu.edu\/law\/wp-json\/wp\/v2\/users\/6977"}],"version-history":[{"count":1,"href":"https:\/\/www.bu.edu\/law\/wp-json\/wp\/v2\/bu-program-page\/92331\/revisions"}],"predecessor-version":[{"id":92332,"href":"https:\/\/www.bu.edu\/law\/wp-json\/wp\/v2\/bu-program-page\/92331\/revisions\/92332"}],"up":[{"embeddable":true,"href":"https:\/\/www.bu.edu\/law\/wp-json\/wp\/v2\/bu-program-page\/92329"}],"wp:attachment":[{"href":"https:\/\/www.bu.edu\/law\/wp-json\/wp\/v2\/media?parent=92331"}],"wp:term":[{"taxonomy":"bu_progs_page-type","embeddable":true,"href":"https:\/\/www.bu.edu\/law\/wp-json\/wp\/v2\/bu_progs_page-type?post=92331"},{"taxonomy":"bu_progs_degree-option","embeddable":true,"href":"https:\/\/www.bu.edu\/law\/wp-json\/wp\/v2\/bu_progs_degree-option?post=92331"},{"taxonomy":"bu_progs_education-level","embeddable":true,"href":"https:\/\/www.bu.edu\/law\/wp-json\/wp\/v2\/bu_progs_education-level?post=92331"},{"taxonomy":"bu_progs_area-of-study","embeddable":true,"href":"https:\/\/www.bu.edu\/law\/wp-json\/wp\/v2\/bu_progs_area-of-study?post=92331"},{"taxonomy":"bu_progs_area-of-interest","embeddable":true,"href":"https:\/\/www.bu.edu\/law\/wp-json\/wp\/v2\/bu_progs_area-of-interest?post=92331"},{"taxonomy":"bu_progs_department-affiliation","embeddable":true,"href":"https:\/\/www.bu.edu\/law\/wp-json\/wp\/v2\/bu_progs_department-affiliation?post=92331"},{"taxonomy":"bu_progs_format","embeddable":true,"href":"https:\/\/www.bu.edu\/law\/wp-json\/wp\/v2\/bu_progs_format?post=92331"},{"taxonomy":"bu_progs_availability","embeddable":true,"href":"https:\/\/www.bu.edu\/law\/wp-json\/wp\/v2\/bu_progs_availability?post=92331"},{"taxonomy":"bu_progs_location","embeddable":true,"href":"https:\/\/www.bu.edu\/law\/wp-json\/wp\/v2\/bu_progs_location?post=92331"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}