LAW 2956 - Advanced Problems in Estate Planning

Chapter 14 of the Internal Revenue Code was enacted to eliminate various forms of valuation abuse, often through the use of family limited partnerships, in estate planning. At the same time, it authorized certain kinds of planning that permit taxpayers to transfer wealth on a tax-free or tax-reduced basis. The focus of the course will be Chapter 14, with a particular emphasis on sections 2701, 2703, and 2704, and on family limited partnerships. The course will consider recent court decisions, the planning strategies that will inevitably be deployed in response, and the approaches the government might adopt as counter-strategies.

Prerequisites & Notes
Prerequisites will be at the discretion of the professor.

Credits: 2

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