(3 units). The impact of taxation at death (including probate fees) and how such governmental levies may be reduced, deferred, or avoided; trusts and the taxation of trusts; the use of corporations and corporate re-organizations in estate planning; "substitute decision making"; and domestic/family law issues relevant to estate planning. (Recommended: CML 3307). Course Component: Lecture Prerequisites: CML 3206, CML 3304.
(3 units). The impact of taxation at death (including probate fees) and how such governmental levies may be reduced, deferred, or avoided; trusts and the taxation of trusts; the use of corporations and corporate re-organizations in estate planning; "substitute decision making"; and domestic/family law issues relevant to estate planning. (Recommended: CML 3307). Course Component: Lecture Prerequisites: CML 3206, CML 3304.
