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.)

Select the appropriate link below to view the course catalog and course schedule on the GGU website:

Schools of: Accounting, Business, Taxation, and Undergraduate Studies
School of Law

Print this Page