ACC 647. Estates and Gift Taxes. 2 Credit Hours.

Estate and gift planning for shifting wealth from one individual to another by death, gift, or by the use of trusts. Property included in the decedent's gross estate valuation methods, gifts in contemplation of death, jointly held property, life insurance, transfers with retained life estates, bequests, revocable transfers, the marital deduction, powers of appointment, gifts of present and future interest, and gifts to minors are covered.
Prerequisite: ACC 404. Or ACC 639.
Components: LEC.
Grading: GRD.
Typically Offered: Offered by Announcement Only.