Estate and Gift Taxation

Estate and Gift Taxation - Professor Jack Bogdanski

Course Number: LAW-346
Course Type: Foundational
Credits: 3
Enrollment Limit: Determined by the Registrar
Description: The study of estate, gift, and generation-skipping transfer taxes, as they relate to inter vivos, testamentary, and post-mortem planning of substantial estates. Attention may also be paid to the income tax aspects of estate planning.
Co- or Prerequisite: Income Tax I (LAW-126) and Wills & Trusts (LAW-146)
Evaluation Method: Final examination
Capstone: no
WIE: no

The American Bar Association accreditation standards require students to regularly attend the courses in which they are registered. Lewis & Clark expects students to attend classes regularly and to prepare for classes conscientiously. Specific attendance requirements may vary from course to course. Any attendance guidelines for a given class must be provided to students in a syllabus or other written document at the start of the semester. Sanctions (e.g., required withdrawal from the course, grade adjustment, and/or a failing grade) will be imposed for poor attendance.