Aug 19, 2019  
2018-2019 Law School Student Handbook 
    
2018-2019 Law School Student Handbook [ARCHIVED CATALOG]

LLM - 324 Generation Skipping Transfer Tax


1 unit(s)
This course studies the generation-skipping transfer tax rules that focus on direct skips, taxable distributions, taxable terminations, and their exceptions, including exceptions for grandfathered trusts. Emphasis is on understanding the statutory provisions, applicable regulations and strategies to minimize or to avoid the impact of the tax. (Offered through the LLM in Taxation and Estate Planning Programs. JD students seeking to enroll must obtain the approval of the program director.)


View the Fall 2019 course schedules: