University of Miami School of Law CourseLink Course Description - Online System
 StudentLink New   Concentration/Area of Focus Registration New     Attendance System New
Print

Fall 2020
EPL910  A  FEDERAL INCOME TAXATION OF TRUSTS AND ESTATES

Course Description
A study of the income taxation of estates, trusts, and their beneficiaries; distributable net income; distribution deductions for simple trusts, complex trusts and estates; distributions in kind; the planning of funding marital trusts; postmortem estate planning; taxation of trusts for minors; charitable and foreign trusts; assignment of income; income in respect of a decedent; the grantor trust rules; and income tax basis problems.

Course Schedule
Dates Day Time Room
08-17-2020 - 11-17-2020   T  4:10 PM-7:10 PM DL

Course Frequency

Course Information

Credits: 3
Pass/Fail Option: No
Prerequisite:
Method of Evaluation:
Graduation Requirements Fulfilled By Course:
General
Special Attributes:
LL.M. Course
Course Delivery:
Online (all synchronous)
Special Restrictions: Open to JD students with permission of the Estate Planning Program. Students should send an Course Approval Request email to Laura Adams at ladams@law.miami.edu with the name of the LL.M. in Estate Planning course(s) and a current transcript.
Law Track(s): None
Bar Subject(s): None
Concentration(s): None
Course Book(s): TBD/None      
First Class Assignment(s): TBD/None

 
Professor(s)