TAX PLANNING FOR FAMILY WEALTH
(LAWN-8052) - 2 UNITS

Cross-discipline study of important tax reduction strategies at both the federal and state levels. Major topics will include lifetime gifting, estate freezes, valuation reduction techniques, life insurance policies and planning, charitable vehicles, cross-border techniques and planning for retirement and other deferred income accounts. Students will use real client situations to progress from identifying opportunities to achieve better tax outcomes to analyzing the substantive issues involved in developing a concrete plan.

Pass/Fail:
No

Prerequisites:
Income Taxation I (LAWN-4001) 
or
Federal Income Taxation (LAWN-8001) 
or
Estate and Gift Taxation I (LAWN-4003) 
or
Estate and Gift Taxation I (LAWN-8003) 
or
Introduction to Income Taxation (LAWN-1010) 
or
Income Taxation Intensive (LAWN-4099) 
or
LLS Tax Program Waiver