LAW 7837 - Estate Planning

An estate planning course, looking at both small and large estates, with consideration of lifetime and testamentary dispositions of property, the use of the marital and charitable bequests, estate tax savings strategies, and the use of life insurance. The course will look at the drafting and use of estate planning documents, such as wills, inter vivos trusts, insurance trusts, living wills and durable powers of attorney and provide an overview of special issues for estates including substantial closely held business interests. This course is an approved elective for the Tax Law Emphasis. 2 credits.