Categories: Estate Planning/Elder Law
Instructor(s)
Behrendt, RichardCourse Data
Room 3247
R 5:40pm-7:40pm
Pass/Fail: Yes
Course Description
This course will provide students with a working understanding of the
various strategies and techniques that high net worth families might use
to minimize federal estate taxes. Some of the strategies that will be
reviewed include: Grantor Retained Annuity Trusts, Qualified Personal
Residence Trusts, Charitable Remainder Trusts, Irrevocable Life
Insurance Trusts, and Family Limited Partnerships. One of the practical
considerations that we will consider is the relative level of IRS
scrutiny that can be expected with these techniques, and how that may
factor into the decision-making and planning process.