Estate Planning

B740 is taught by R. Retzner

This course will explore the various estate planning options available to individuals to enable them to achieve their objectives with respect to the transition of wealth, including closely-held business holdings and charitable giving. The course will also provide an introduction to Federal Gift and Estate taxation as well as Generation Skipping Transfer Tax. The course will also delve into estate and trust litigation, as well as a limited introduction to the field of Elder Law. The emphasis will be on practical, real-life situations and positive steps available to the lawyer to deal with various situations involving estate planning and business succession planning. Suggested prerequisites or co-requisites for the course include Income Tax and Wills and Trusts. Each student will be expected to have a working knowledge of Wills and Trusts prior to taking the course, but by no means any expertise.