ACCT 7370 - Estate and Gift Taxation

Three credit hours.

Federal tax implications of wealth transfers as it relates to estate planning, including a review of the alternative ways to hold and to transfer property, during life, at death, or after death; the use of legal devices; acceptance and rejection of gifts; property valuation; generation skipping tax; and the estate tax return.Open only to MBA students and students in the graduate accounting and taxation programs.

Prerequisites: ACCT 7355 with a grade of B or greater or ACCT 4323 with a grade of C or greater.
Concurrent: ACCT 7355 is permitted.