Taxation of the estates of deceased persons and of testamentary and inter vivos trusts. Emphasis will be placed on the elections which may be made by executors to reduce the impact of taxation and upon the steps which may be taken in advance to minimize the tax costs of providing for surviving dependents. The course offers an introduction to personal tax planning, and will also cover such subjects as provision for retirement, tax deferral and techniques of estate freezing. Winter. D. Kerzner. (To be offered jointly with LAW-509.)
Taxation of the estates of deceased persons and of testamentary and inter vivos trusts. Emphasis will be placed on the elections which may be made by executors to reduce the impact of taxation and upon the steps which may be taken in advance to minimize the tax costs of providing for surviving dependents. The course offers an introduction to personal tax planning, and will also cover such subjects as provision for retirement, tax deferral and techniques of estate freezing. Winter. D. Kerzner. (To be offered jointly with LAW-509.)
