Overview
The Heckerling Graduate Program in Estate Planning prepares attorneys to deal with the tax implications of wealth transfers and with the related non-tax, investment and business succession planning issues. The breadth and depth of coverage of both the tax and non-tax aspects of individual and estate planning distinguishes the curriculum from traditional graduate tax programs.
Admission Requirements
Admission to the Heckerling Graduate Program in Estate Planning is highly selective, and decisions are made as applications are received. Candidates are therefore encouraged to complete their applications as early as possible.
Performance in law school Income Tax and Trusts and Estates courses, as well as a candidate's overall law school record are of particular interest in evaluating the application. Although many students enroll each year without prior legal experience in estate planning beyond academic courses, consideration is given to any such prior experience. Prior to enrollment, applicants must have earned a J.D. or LL.B. degree from a law school accredited by the American Bar Association and must have successfully completed the equivalent of both a J.D. trusts and estates course and a basic Federal Income Tax course at the J.D. level.
Curriculum Requirements
Code | Title | Credit Hours |
---|---|---|
Required Core Courses | ||
EPL 910 | Federal Income Tax, Trusts, and Estates | 3 |
EPL 911 | Corporate Tax | 2 |
EPL 928 | Introduction to Estate Planning and Probate | 2 |
EPL 936 | Partnership Tax | 3 |
EPL 939 | Income Tax for Estate Planning | 2 |
EPL 946 | Federal Wealth Transfer Tax | 3 |
Modular Courses | ||
EPL 901 | Elderlaw | 1 |
EPL 903 | Ethical and Practical Aspects of Estate Planning | 1 |
EPL 904 | Fiduciary Administration | 1 |
EPL 905 | Asset Protection | 1 |
EPL 908 | Marital Deduction Planning | 1 |
EPL 909 | International Estate Planning | 1 |
EPL 912 | Charitable Gifts and Foundations | 1 |
EPL 913 | Tax Procedure | 1 |
EPL 915 | Chapter 14 | 1 |
EPL 920 | Valuation | 1 |
EPL 924 | Planning for the Family Business | 1 |
EPL 925 | Drafting for Estate Planners | 1 |
EPL 926 | Generation-Skipping Transfer Tax | 1 |
EPL 929 | Life Insurance | 1 |
EPL 930 | Distributions from Qualified Plans | 1 |
EPL 931 | Investment Planning | 1 |
Heckerling Institute on Estate Planning | ||
Capstone Project | ||
Total Credit Hours | 31 |
Sample Plan of Study
Year One | ||
---|---|---|
Fall | Credit Hours | |
EPL 910 | Federal Income Tax, Trusts, and Estates | 3 |
EPL 911 | Corporate Tax | 2 |
EPL 928 | Introduction to Estate Planning and Probate | 2 |
EPL 936 | Partnership Tax | 3 |
EPL 939 | Income Tax for Estate Planning | 2 |
EPL 946 | Federal Wealth Transfer Tax | 3 |
Credit Hours | 15 | |
Spring | ||
EPL 901 | Elderlaw | 1 |
EPL 903 | Ethical and Practical Aspects of Estate Planning | 1 |
EPL 904 | Fiduciary Administration | 1 |
EPL 905 | Asset Protection | 1 |
EPL 908 | Marital Deduction Planning | 1 |
EPL 909 | International Estate Planning | 1 |
EPL 912 | Charitable Gifts and Foundations | 1 |
EPL 913 | Tax Procedure | 1 |
EPL 915 | Chapter 14 | 1 |
EPL 920 | Valuation | 1 |
EPL 924 | Planning for the Family Business | 1 |
EPL 925 | Drafting for Estate Planners | 1 |
EPL 926 | Generation-Skipping Transfer Tax | 1 |
EPL 929 | Life Insurance | 1 |
EPL 930 | Distributions from Qualified Plans | 1 |
EPL 931 | Investment Planning | 1 |
Capstone Project | ||
Credit Hours | 16 | |
Total Credit Hours | 31 |