- Courses and Curriculum
Estate and Gift Tax
Catalog Number: 5259
Priority: General Enrollment Course
Offering Frequency: Every other year
This course involves a study of the federal transfer taxes imposed on gifts and estates. With respect to the gift tax, we will explore the transfers that are subject to tax as well as the annual exclusion and gifts to minors. With respect to the estate tax, we will explore the transfers (both during life and at death) that are included in a decedent’s “gross estate,” as well as certain of the deductions that are available to reduce the size of the gross estate (and, ultimately, the estate tax owed).