ACC 638 – Estate and Gift Taxation and Planning

2 credit(s)

Examines estate and gift tax provisions and basic estate planning techniques to save taxes and avoid probate. Overviews generation-skipping transfer taxes and income taxes on estates and trusts. Pre: 401 or 584 with C- or better, or consent.


  • Tax exclusions and valuation
  • Estate and gift tax calculation
  • Gross estate
  • Joint interest
  • Life insurance proceeds
  • Estate Tax deductions and charitable contributions
  • Powers of Appointment
  • Transfers during life
  • Annuities
  • Avoiding probate
  • Federal Estate, and Gift Tax Returns
  • Optional: Charitable trusts, income taxation of estate and trusts, estate planning, tax audits, financial and healthcare power of attorney, generation skipping transfer tax, wills and trusts
Course Syllabi
Who When Link
Kawafuchi Fall 2017 Download
Kawafuchi Fall 2016 Download
Niebling Summer 2015 Download
Kawafuchi Summer II 2013 Download