ACCT 77063 - (was 7370) Estate and Gift Taxation

Three credit hours.

Was ACCT 7370. 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 75563 with a grade of B or greater, or ACCT 42363 (was 4323) with a grade of C or greater.
Concurrent: ACCT 75563 is permitted.