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    Jun 24, 2024  
2023-2024 Law School Student Handbook 
    
2023-2024 Law School Student Handbook [ARCHIVED CATALOG]

LLM - 351 International Estate Planning


1 unit(s)
This course addresses estate, inheritance, gift, and income taxation of trusts and estates as they relate to U.S. citizens living abroad, foreign nationals in the United States, and nonresident aliens. Analysis includes comparative law, estate and gift tax treaties, conflicts of law, and choice of law in selected jurisdictions. Recommended: LLM 344 Federal Income Taxation of Trusts and Estates ; LLM 321 Principles of International Taxation . (Offered through the LLM in Taxation and Estate Planning Programs. JD students seeking to enroll must obtain the approval of the program director.)


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